Home / 
Amendment of section 251.
X X X X Extracts X X X X
X X X X Extracts X X X X
....-section (1), the following sub-section shall be 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....
TaxTMI