Powers of the CIT(A) Limited to AO's Scope under Section 251 of Income Tax Act

Vivek Jalanpro badge , Last updated: 03 February 2024  
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Section 251(1)(a) of The Income Tax Act on Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals) provides that in disposing of an appeal, the Commissioner (Appeals) shall have the power to confirm, reduce, enhance or annul the assessment; However Section 251(2) requires that The J

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Vivek Jalan
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Category Income Tax   Report

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