2012 (9) TMI 1000

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....em Lal, DR For the Respondent : Sh. J.P. Bhatia, Adv. ORDER PER BENCH ; The Revenue has filed the present five appeals against different orders of the CIT(A), Amritsar, dated 20.06.21011 & 18.03.2011 relating to assessment years 2004-05, 2005-06, 2007-08, 2008-09 & 2009-2010 respectively. 2. At the time of hearing Sh. Tarsem Lal, the Ld. DR stated that in these appeals, the ld. CIT(A) has....

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....llate authority in the present appeals as well as powers of the ld. CIT(A) as per section 251 of the Act. For the sake of convenience, provisions of section 251 (1)(a) of the Act are reproduced as under: "251(1)(a): in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment. 67. The protion beginning with the words " or he may set aside" and ending with....