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Section 251, read with section 144B, of the Income-tax Act, 1961 - Commissioner (Appeals) - Powers of - Assessment year 1981-82 - Whether section 251 inhibits Commissioner from interfering with orders of assessment made pursuant to directions given by IAC under section 144B(4) - Held, no FACTS A draft assessment was made in respect of the assessee's income in which the Assessing Officer proposed the disallowance of the claim of the assessee for deduction of loss on sale of investment. The IAC gave a direction to the Assessing Officer under section 144B(4) to allow due deduction, as short-term capital loss. The assessment was made allowing the deduction. The assessee appealed against the assessment in respect of other matters. During the pendency of that appeal, the Commissioner received a letter from the Assistant Commissioner pointing out that in view of the further facts having come to light with regard to the claim for deduction of loss on sale of investment, the assessment made was required to be enhanced. The Commissioner, after giving notice and considering objections of the assessee, held thatprima facie the assessment required enhancement. He, therefore, set aside the order of assessment and remitted the matter back to the Assessing Officer. However, on appeal by the assessee, the Tribunal set aside the Commissioner's order on the ground that section 144B(5) imposes limitation on the power of the Commissioner (Appeals) to enhance the assessment. On reference: HELD Section 251 does not inhibit the Commissioner from interfering with the orders of assessment made pursuant to the direction give by the IAC under section 144B(4). The view taken by the Tribunal that section 144B(5) imposes a limitation of the appellate power was a wholly erroneous view and did not find any support from the statutory provision dealing with the powers of the appellate authority. [Para 8] When the statutory provision is clear, the width of the power conferred by the provision is not to be cut down, unless limitation therein is imposed expressly by statute or is implicit in the statute. Here, the Commissioner while hearing an appeal was required to examine the correctness of the…

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