Income-tax Act,1961
Act No : 43
Section :
Powers of the 1[Deputy Commissioner (Appeals)] 2[or, as the case may be, the Commissioner (Appeals) ]
251. Powers of the 1[Deputy Commissioner (Appeals)] 2[or, as the case may be, the Commissioner (Appeals)] (1) In disposing of an appeal, the 3[Deputy Commissioner (Appeals)] 4[or, as the case may be, 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 5[Assessing] Officer for making a fresh assessment in accordance with the directions given by the 6[Deputy Commissioner (Appeals)] 7[or, as the case may be, the Commissioner (Appeals)] and after making such further inquiry as may be necessary, and the 8[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 9[Deputy Commissioner (Appeals)] 10[or, as the case may be, 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 11[Deputy Commissioner (Appeals)] 12[or, as the case may be, the Commissioner (Appeals)] may consider and decide any matter arising out of the proceedings in which ---------------------------------------------------------------------- 1 Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 2 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 3 Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 4 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 5 Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 6 Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 7 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 8 Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 9 Substituted for "Appellate Assistant Commissioner", ibid. 10 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 11 Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 12 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. ---------------------------------------------------------------------- 1.722 the order appealed against was passed, notwithstanding that such matter was not raised before the 1[Deputy Commissioner (Appeals)] 2 [or, as the case may be, the Commissioner (Appeals)] by the appellant. B.-Appeals to the Appellate Tribunal
Read All Comments
