Section 251(1)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 468] [Section 251(1)] [Section 251] [Entire Act]

Union of India - Subsection

Section 251(1)(a) in The Income Tax Act, 1961

(a)in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment [* * *] [ Certain words omitted by Act 14 of 2001, Section 83 (w.e.f. 1.6.2001).];

(aa)[ in an appeal against the order of assessment in respect of which the proceeding before the Settlement Commission abates under section 245-HA, 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;] [ Inserted by Act 18 of 2008, Section 49 (w.e.f. 1.4.2008).]

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Union of India - Subsection

Section 251(1)(a) in The Income Tax Act, 1961