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of <h1>Clause 77 amends Section 251 of Income-tax Act, empowering Commissioners in appeals against assessments under Section 144.</h1> Clause 77 of the Finance (No. 2) Bill, 2024, amends section 251 of the Income-tax Act, enhancing the powers of the Commissioner (Appeals) or Joint Commissioner (Appeals). Specifically, for appeals against assessments made under section 144, the Commissioner (Appeals) can now set aside the assessment and refer the case back to the Assessing Officer for a new assessment. This amendment is effective from October 1, 2024, and aims to provide additional recourse in specific appeal cases.
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