Income Tax Act, 1961
Section 9: Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 12013).
9. Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 12013).
731
251. Powers of the 1[*** Commissioner (Appeals)].—(1) In disposing of an appeal, the 1[***
Commissioner (Appeals)] shall have the following powers—
(a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the
assessment2***;
3[(aa) 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;]
(b) 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;
(c) in any other case, he may pass such orders in the appeal as he thinks fit.
(2) The 1[*** 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.
Explanation.—In disposing of an appeal, the 1[*** 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 1[*** Commissioner (Appeals)] by the
appellant.
B.—Appeals to the Appellate Tribunal
252. Appellate Tribunal.—(1) The Central Government shall constitute an Appellate Tribunal
consisting of as many judicial and accountant members as it thinks fit to exercise the powers and
discharge the functions conferred on the Appellate Tribunal by this Act.
4[(2) A judicial member shall be a person who has for at least ten years held a judicial office in the
territory of India or who has been a member of the 5[Indian Legal Service] and has held a post in
6[Grade II] of that Service or any equivalent or higher post for at least three years or who has been an
advocate for at least ten years.
Explanation.—For the purposes of this sub-section,—
(i) in computing the period during which a person has held judicial office in the territory of India,
there shall be included any period, after he has held any judicial office, during which the person has
been an advocate or has held the office of a member of a Tribunal or any post, under the Union or a
State, requiring special knowledge of law;
1. The words and brackets “Deputy Commissioner (Appeals) or, as the case may be, the” omitted by Act 21 of 1998, s. 65
(w.e.f. 11998). Earlier “Deputy Commissioner (Appeals)” was substituted for “Appellate Assistant Commissioner”
by Act 4 of 1988, s. 2 (w.e.f. 1198) and the words and brackets “or, as the case may be, the Commissioner (Appeals)”
were inserted by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 101978).
In disposing of an appeal, the 1[***
Commissioner
in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the
assessment2***;
3[
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;]
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;
in any other case, he may pass such orders in the appeal as he thinks fit.
The 1[*** Commissioner
The Central Government shall constitute an Appellate Tribunal
consisting of as many judicial and accountant members as it thinks fit to exercise the powers and
discharge the functions conferred on the Appellate Tribunal by this Act.
4[
A judicial member shall be a person who has for at least ten years held a judicial office in the
territory of India or who has been a member of the 5[Indian Legal Service] and has held a post in
6[Grade II] of that Service or any equivalent or higher post for at least three years or who has been an
advocate for at least ten years.
Explanation.—For the purposes of this sub-section,—
in computing the period during which a person has held judicial office in the territory of India,
there shall be included any period, after he has held any judicial office, during which the person has
been an advocate or has held the office of a member of a Tribunal or any post, under the Union or a
State, requiring special knowledge of law;
1. The words and brackets “Deputy Commissioner
or, as the case may be, the” omitted by Act 21 of 1998, s. 65
(w.e.f. 11998). Earlier “Deputy Commissioner