Instructions F. No. 275/34/2006-CX.8A dated 18-2-2010

Power to remand withdrawn: Commissioner(A) lacks remand authority but may adjudicate, modify assessments and issue assessment orders.

Amendment removed the Commissioner (Appeals)'s statutory power to remit matters back for fresh adjudication, and judicial conflict on that deletion was resolved by the Supreme Court's observation that the remand power was withdrawn. The Commissioner (Appeals) nonetheless retains adjudicatory authority to make enquiries and to confirm, modify or annul assessments, to add or subtract items from the adjudicating authority's order, and the Commissioner (Appeals)'s order may be treated as an order of assessment; Commissioners are instructed to follow these rulings and to implement and monitor compliance.