TMI BlogAmendment of section 249.X X X X Extracts X X X X X X X X Extracts X X X X ..... t day of April, 2023, shall be inserted; (b) in sub-section (3), for the words and brackets Commissioner (Appeals) , the words and brackets Joint Commissioner (Appeals) or the Commissioner (Appeals) shall be substituted; (c) in sub-section (4), in the proviso, for the words and brackets Commissioner (Appeals) , the words and brackets Joint Commissioner (Appeals) or the Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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