Amendment of section 23

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..... ion 18 as it stood immediately before the 1st day of April. 1989 or under section 18 as amended by the Direct Tax Laws (Amendment) Act, 198;"; (ii) clause (i) shall be omitted: (b) In sub-section (1A). for clauses (b), (c) and (d). the following clauses shall be substituted, namely: - "(b) objecting to any penalty imposed under clause (c) of sub-section (1) of section 18 as it stood Immediat .....

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..... nything contained in sub-section (1), the Board or the Director General or Chief Commissioner or Commissioner if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals) if the Board or, as the case may be, the D .....

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