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<h1>Amendment to Income-tax Act: Appellate Authority Can Refer Section 144 Assessment Cases Back for Re-evaluation from Oct 2024.</h1> Section 251 of the Income-tax Act is amended by inserting a proviso in sub-section (1), clause (a), effective from October 1, 2024. This proviso allows that if an appeal is against an assessment order made under section 144, the appellate authority has the power to set aside the assessment and refer the case back to the Assessing Officer for a fresh assessment.