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<h1>Finance Bill 2024: Amendments to Section 251 Enhance Commissioner (Appeals) Powers to Manage Tax Assessments and Appeals.</h1> The Finance Bill 2024 proposes amendments to section 251 of the Act, enhancing the powers of the Commissioner (Appeals) in tax administration. The Commissioner (Appeals) can confirm, reduce, enhance, or annul assessments and penalties. In cases where taxpayers are non-responsive to Faceless Assessing Officer notices, but appeal directly, the Commissioner (Appeals) can now set aside best judgement assessments and refer them back for reassessment. This aims to address the backlog of appeals and disputed tax demands. The amendment, effective from October 1, 2024, includes changes to section 153(3) to establish time limits for resolving set-aside cases.