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of <h1>Section 251: Appeals Officers Can Adjust Tax Assessments and Penalties, Must Allow Appellant to Contest Changes.</h1> The Commissioner (Appeals) and Joint Commissioner (Appeals) have specific powers under Section 251 when handling appeals related to income tax assessments and penalties. They can confirm, reduce, enhance, or annul assessments, and similarly confirm, cancel, or vary penalties. In cases where the appeal involves an assessment order abated by the Settlement Commission, they can make decisions based on all relevant materials. They cannot enhance assessments or penalties, or reduce refunds without providing the appellant a reasonable opportunity to contest such changes. They may address any issues arising from the proceedings, even if not initially raised by the appellant.
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