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Section 251 of the Income-tax Act, 1961


Last updated: 15 October 2007

Court :
High Court of Bombay

Brief :
Section 251 of the Income-tax Act, 1961, read with rule 46A of the Income-tax Rules, 1962 - Commissioner (Appeals) - Powers of - Assessment year 1997-98 - Whether Commissioner (Appeals) has power to receive new/additional evidence for deciding issue in terms of rule 46A(4) if same is necessary for disposal of appeal on merits

Citation :
Commissioner of Income-tax-II, Nagpur v. Suretech Hospital & Research Centre Ltd.

Held, yes
 



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