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Section 251 – Income Tax Act, 1961

Income Tax Act, 1961

 

 

Section 251. POWERS OF THE COMMISSIONER (APPEALS)

 

(1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers –

 

(a) In an appeal against an order of assessment he may confirm, reduce, enhance or annul the assessment, or he may set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment in accordance with the directions given by the Commissioner (Appeals) and after making such further inquiry as may be necessary, and the Assessing Officer shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment;

 

(b) In an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty;

 

(c) In any other case, he may pass such orders in the appeal as he thinks fit.

 

(2) The Commissioner (Appeals) shall not enhance an assessment or a penalty or reduce the amount of refund unless the appellant has had a reasonable opportunity of showing cause against such enhancement or reduction.

 

Explanation : In disposing of an appeal, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the Commissioner (Appeals) by the appellant.

 

Related Judgements

 

DR. (MRs.) RENUKA DATLA v. COMMISSIONER OF INCOME-TAX & ANR.

 

 

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Income Tax Act, 1961 

 

Indian Laws – Bare Acts

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