Budget 2024-25: Enhanced Powers of Commissioner (Appeals) to Address Pendency from October 2024

Last updated: 24 July 2024

Powers of the Commissioner (Appeals) The existing provisions of section 251 of the Act specify the powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals). Further, sub-section (1) of the said section provides that Commissioner (Appeals) shall have, inter-alia, the following powers

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