Independence to excercise of discretion in disposing of appeal by JCIT(A)/ACIT(A) reiterated by substituting certain clause of Notification of CBDT, S.O. Number 359, dated the 30th March, 1988.

(iii) after clause (g), for the proviso, the following proviso shall be substituted, namely:— 

“Provided that nothing in this notification shall have the effect of— 

(a) requiring any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or 

(b) interfering with the discretion of the Commissioner of Income-tax (Appeals) or Additional Commissioners of Income-tax (Appeals) or Joint Commissioners of Income-tax (Appeals).”

Notification No. 41/ 2023 dated 14.06.2023





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