Powers of the Commissioner (Appeals) (TAX ADMINISTRATION)

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..... section provides that Commissioner (Appeals) shall have, inter-alia, the following powers in disposing of an appeal: (a) He may confirm, reduce, enhance or annul the assessment, in the case of an appeal against an order of assessment. (b) He may confirm, cancel, or vary to enhance or reduce, the penalty order, in the case of an appeal against an order imposing a penalty. 2. Further, sub-section ( .....

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..... ment. Further, it is proposed to make consequential amendment in section 153(3) of the Act in order to provide the time limit for disposal of cases which are set aside by the Commissioner (Appeals). 5. This amendment will take effect from the 1st day of October, 2024. It will be applicable to appellate orders passed by the Commissioner (Appeals) on or after 01.10.2024. [ Clause 77 ] Full Text : Un .....

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