Powers of the Commissioner (Appeals) - Section 251

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..... 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 materia .....

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..... t. [ Section 251(1A) ] (3) The Joint Commissioner (Appeals) or 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. [ Section 251(2) ] Note:- In disposing of an appeal, the Joint Commissioner (Appeals) or the Commiss .....

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