Held that under section 251 of the Act, the Commissioner (Appeals) is empowered to confirm, reduce, enhance or annul the assessment. In the present case, the Commissioner (Appeals) annulled the assessment and further directed to issue notice under section 148 of the Act. No such power had been granted by the Act. The direction of the Commissioner (Appeals) was in excess of the jurisdiction conferred by section 251 of the Act, and was liable to be set aside. (AY. 2011-12)
Munish Chander Khurana v. ITO (2021) 89 ITR 4 (SMC) (SN) (Delhi)(Trib.)
S. 251 : Appeal-Commissioner (Appeals)-Powers-Order of reassessment was quashed for want of valid prior sanction of PCIT-Direction to issue fresh reassessment notice was quashed and set aside. [S. 147, 151, 250]