Powers of the Commissioner (Appeals) - Section 251

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....h appeal is against an order of assessment made under section 144, he may set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment; [ Inserted vide Finance (No. 2) Act, 2024 w.e.f. 01.10.2024 ] * (aa) in an appeal against the order of assessment in respect of which the proceeding before the Settlement Commission abates under section 245HA, he may, a....

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....t; * (b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty; * (c) in any other case, he may pass such orders in the appeal as he thinks fit. [ Section 251(1A) ] (3) The Joint Commissioner (Appeals) or the Commissioner (Appeals) shall not enhance an assessment or a penalty or reduce the amount of re....