India - Income Tax Act 2010 - Saarc

S. 251 I.T. ACT, 1961 1.856(4) The 83 [* * *] 84 [Commissioner (Appeals)] may, before disposing of any appeal,make such further inquiry as he thinks fit, or may direct the 85 [Assessing] Officerto make further inquiry and report the result of the same to the 83 [* * *]84[Commissioner (Appeals)].(5) The 86 [* * *] 87 [Commissioner (Appeals)] may, at the hearing of an appeal, allowthe appellant to go into any ground of appeal not specified in the grounds ofappeal, if the 86 [* * *] 87 [Commissioner (Appeals)] is satisfied that the omission ofthat ground from the form of appeal was not wilful or unreasonable.(6) The order of the 86 [* * *] 87 [Commissioner (Appeals)] disposing of the appealshall be in writing and shall state the points for determination, the decisionthereon and the reason for the decision.88[(6A) In every appeal, the Commissioner (Appeals), where it is possible, may hearand decide such appeal within a period of one year from the end of the financialyear in which such appeal is filed before him under sub-section (1) of section246A.](7) On the disposal of the appeal, the 86 [* * *] 87 [Commissioner (Appeals)] shallcommunicate the order passed by him to the assessee and to the 89 [ChiefCommissioner or Commissioner].Powers of the 86 [* * *] 87 [Commissioner (Appeals)].251. (1) In disposing of an appeal, the 86 [* * *] 87 [Commissioner (Appeals)] shallhave the following powers—(a) in an appeal against an order of assessment, he may confirm, reduce,enhance or annul the assessment 90 91 [* * *];83. Words “Deputy Commissioner (Appeals) or, as the case may be, the” omitted by theFinance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier “Deputy Commissioner (Appeals)” wassubstituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1988 and “or, as the case may be, the” was inserted by the Finance(No. 2) Act, 1977, w.e.f. 10-7-1978.84. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.85. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.86. Words “Deputy Commissioner (Appeals) or, as the case may be, the” omitted by theFinance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier “Deputy Commissioner (Appeals)” wassubstituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1988 and “or, as the case may be, the” was inserted by the Finance(No. 2) Act, 1977, w.e.f. 10-7-1978.87. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.88. Inserted by the Finance Act, 1999, w.e.f. 1-6-1999.89. Substituted for “Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.90. For the meaning of the expression “annul the assessment”, see Taxmann’s Direct TaxesManual, Vol. 3.91. The portion beginning with the words “or he may set aside” and ending with the words “onthe basis of such fresh assessment;” omitted by the Finance Act, 2001, w.e.f. 1-6-2001. Priorto its omission, the quoted portion was amended by the Finance (No. 2) Act, 1977, w.e.f.10-7-1978, the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and the Finance(No. 2) Act, 1998, w.e.f. 1-10-1998.