Amendment of section 251.

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..... 144, he may set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment; . - Clause 77 of the Bill seeks to amend section 251 of the Income-tax Act relating to powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals). Sub-section (1) of the said section provides that Commissioner (Appeals) shall have, inter alia, the powers to confirm, r .....

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