Amendment of section 251.

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.... inserted, namely:-- "(1A) In disposing of an appeal, the Joint Commissioner (Appeals) shall have the following powers- (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment; (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 othe....

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....elating to powers of the Commissioner (Appeals). It is proposed to substitute the marginal heading of the said section to include the Joint Commissioner (Appeals) also in the said heading. It is further proposed to insert a new sub-section (1A) of the said section so as to provide that in disposing of an appeal, the Joint Commissioner (Appeals) shall have powers to confirm, reduce, enhance or an....