Section 103 - Amendment of Chapter XX - Finance Act, 2023

..... (below the rank of Joint Commissioner) may appeal to the Joint Commissioner (Appeals) against (a) an order being an intimation under sub-section (1) of section 143, where the assessee objects to the making of adjustments, or any order of assessment under sub-section (3) of section 143 or section 144, where the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; (b) an order of asses .....

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Section 103 - Amendment of Chapter XX - Finance Act, 2023

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..... Commissioner (Appeals) who may proceed with such appeal or matter, from the stage at which it was 1 [ before it was ] so transferred. (3) Notwithstanding anything contained in sub-section (1) and sub-section (2), the Board or an income-tax authority so authorised by the Board in this regard, may transfer any appeal which is pending before a Joint Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals) who may proc .....

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Section 103 - Amendment of Chapter XX - Finance Act, 2023

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