Law:

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Section 251 of the Income-tax Act, 1961 - Commissioner (Appeals) - Powers of - Whether under section 251, Commissioner (Appeals) has been vested with sufficient powers to decide appeal on merits on all aspects in order to render justice by virtue of exercise of appellate power vested with him - Held, yes - Whether even if certain expressions came to be deleted from section 251(1)(c) by Finance (No. 2) Act, 1998, Commissioner (Appeals) has powers to go into question as to violation of principles of natural justice committed by Assessing Officer while passing assessment order - Held, yes FACTS The assessee filed a writ petition challenging the order of assessment passed by the Deputy Commissioner under section 158BC(c) read with section 143(3). He submitted that the Deputy Commissioner had violated the principles of natural justice while passing the order impugned in the writ petition, and that in these circumstances, he could not validly work out his remedy by way of statutory appeal provided under sections 247 to 251. He also submitted that by virtue of amendment in section 251(1)(c) by Finance (No. 2) Act, 1998, Commissioner (Appeals) lacks jurisdiction to deal with such preliminary issue relating to the violation of principles of natural justice and the said appellate authority can only deal with the question as to the merits of the assessment and nothing else. HELD Under section 250 while fixing the procedure for hearing of appeals, various prescriptions have been made as to how the appellant can represent himself in the appeal proceedings and the power of the Commissioner (Appeals) to fix the necessary dates of hearing before disposing of the appeal. It also vests with the Commissioner (Appeals)'s power to make further enquiries as and when required for the better appreciation of the appeal. [Para 5] In fact, under section 250(5), it is specifically provided that the Commissioner (Appeals) can even allow the appellant to go into any ground of appeal not specified in the grounds of appeal if the appellate authority is satisfied that the omission of that ground from the form of appeal was neither wilful nor unreasonable. Similarly, under section 251(1)(c ),…

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