For orders appealable to the Joint Commissioner (Appeals) under section 356, at which appellate stage does that officer act?
Question and options
For orders appealable to the Joint Commissioner (Appeals) under section 356, at which appellate stage does that officer act?
Second
Third
Fourth
First
Answer and explanation
Correct answer: D - First
Under section 356 of the Income-tax Act, 2025 the Joint Commissioner (Appeals) hears first appeals against specified orders of Assessing Officers below the rank of Joint Commissioner, as the Commissioner (Appeals) does for other orders. A further appeal lies to the Appellate Tribunal under section 362.
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