Quick Summary
Powers of the Commissioner (Appeals) The existing provisions of section 251 of the Act specify the powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals). Further, sub-section (1) of the said section provides that Commissioner (Appeals) shall have, inter-alia, the following powers in disposing of an appeal: (a) He may confirm, reduce, enhance or annul the assessment, in the case of an appeal against an order of assessment. (b) He may confirm, cancel, or vary to enhance or re
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FAQ :
The Commissioner (Appeals) will be empowered to set aside assessment orders made under 'best judgement' where taxpayers were unresponsive, and refer the case back to the Assessing Officer for a fresh assessment.
These enhanced powers will take effect from 1st October 2024 and will apply to appellate orders passed on or after this date.
The changes are being introduced to address the huge pendency of appeals and disputed tax demands currently at the Commissioner (Appeals) stage.
The changes will primarily affect 'best judgement' assessment cases where taxpayers have not responded to notices from the Faceless Assessing Officer but have filed an appeal.
Yes, consequential amendments are being made to Section 153(3) of the Act to provide a time limit for the disposal of cases that are set aside by the Commissioner (Appeals).
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