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<h1>Finance Act 2008 amends Section 251 of Income-tax Act, adds appellate authority powers for abated Settlement Commission cases.</h1> Section 251 of the Income-tax Act has been amended by the Finance Act, 2008. A new clause (aa) has been added to sub-section (1), allowing an appellate authority to handle appeals against assessment orders when proceedings before the Settlement Commission have abated under section 245HA. The authority can confirm, reduce, enhance, or annul the assessment after considering all materials and information produced by the assessee, results of inquiries, evidence recorded by the Settlement Commission, and any other relevant material on record.