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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Introduction of the authority of Joint Commissioner (Appeals) - ...


New Joint Commissioner (Appeals) Role Eases Small Case Bottlenecks with Powers Similar to Commissioner (Appeals.

February 3, 2023

Notes     Income Tax

Introduction of the authority of Joint Commissioner (Appeals) - In order to reduce burden or bottleneck of small cases with small amount of disputes and demand from commissioner of Appeals as it is first authority of appeal, it is proposed to be created at Joint Commissioner/ Additional Commissioner level. Such authority has all powers, responsibilities and accountability similar to that of Commissioner (Appeals) with respect to the procedure for disposal of appeals.

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