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Powers of Commissioner (Appeals) [Section 251]

In disposing off an appeal, the Commissioner (Appeals), shall have the following powers:

  1. in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment; or

  2. in an appeal against the order of assessment in respect of which the proceeding before the Settlement Commission abates under section 245HA, he may, after taking into consideration all the material and other information produced by the assessee before, or the results of the inquiry held or evidence recorded by, the Settlement Commission, in the course of the proceeding before it and such other material as may be brought on his record, confirm, reduce, enhance or annul the assessment; or

  3. in an appeal against an order imposing a penalty — he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty;

  4. in any other case — he may pass such orders in the appeal as he thinks fit.

The Commissioner (Appeals) shall not enhance an assessment or a penalty or reduce the amount of refund unless the appellant has had a reasonable opportunity of showing cause against such enhancement or reduction.

Note :

  1. In disposing of an appeal, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the Commissioner (Appeals) by the appellant.

  2. The Commissioner (Appeal) does not have any power to set aside the assessment for fresh assessment by the Assessing Officer.
‘Right To Appeal’ Is A Statutory Right Under Income Tax Act.  

'Appeals' Under Income Tax Act. 1961

1. ‘Right To Appeal’ Is A Statutory Right Under Income Tax Act.
2.  Powers of Commissioner (Appeals) [Section 251)
3. Appeals to Appellate Tribunal [Section 253(1) and (2)]
4. Constitution of Appellate Tribunal (Section 252)
5. Appealable Orders before Commissioner (Appeal) [Section 246A]
6. Form, Fee and Time Limit of Appeal to Commissioner (Appeal)
7. Orders Of The Appellate Tribunal [Section 254]
8. Procedure for Filing Appeal to Appellate Tribunal [Section 253(3), (3A), (4), (5) and (6)]
9. Appeal to National Tax Tribunal (NIT) w.e.f. 6-1-2006
10. Direct Appeal to High Court [ Section 260A]
11. Appeal to Supreme Court [Section 261]
12. Timelines for Filing Appeal to High Court


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