Section - 2(28CA) (of Income Tax Act, 1961), Joint Commissioner (Appeals) defined under

Section - 2(28CA) (of Income Tax Act, 1961), Joint Commissioner (Appeals) defined under

Income Tax

Definitions of "Joint Commissioner (Appeals)"

"Joint Commissioner (Appeals)" means a person appointed to be a Joint Commissioner of Income-tax (Appeals) or an Additional Commissioner of Income-tax (Appeals) under sub-section (1) of section 117 (of Income Tax Act, 1961);