Income-tax Act, 1961
Section - 251 - Powers of the *** Joint Commissioner Appeals or the Commissioner Appeals
Powers of the70[Joint Commissioner (Appeals) or the] Commissioner (Appeals).251. (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: |
| - | 71[Provided that where such appeal is against an order of assessment made under section 144, he may set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment;] | |
| (aa) | - | in an appeal against the order of assessment in respect of which the proceeding before the Settlement Commission abates under section 245HA, he may, after taking into consideration all the material and other information produced by the assessee before, or the results of the inquiry held or evidence recorded by, the Settlement Commission, in the course of the proceeding before it and such other material as may be brought on his record, confirm, reduce, enhance or annul the assessment; |
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