Amendment status not verified — confirm the current text below against the official source.
(1) The Joint Commissioner (Appeals) [hereinafter referred to as the JCIT (Appeals)], shall dispose of the appeals filed before it or allocated or transferred to it, in accordance with the provisions of this Scheme. (2) The JCIT (Appeals) shall have such income-tax authority, ministerial staff, executive or consultant to assist in the disposal of appeals, as may be considered necessary by the Board.