MODI INDUSTRIES LIMITED, MODINAGAR vs. COMMISSIONER OF INCOME-TAX, DELHI
The appeals are allowed in the above
C.A. No.-000928-000928 - 1980Supreme Court15 Sept 1995
For Respondent: COMMISSIONER OF INCOME TAX, DELHI AND ANR. ETC. ETC
Section 143Section 144Section 18Section 18ASection 2Section 207Section 208Section 209Section 211Section 214
251 specifies the powers of the first appellate
authority. He is empowered to confirm, reduce, enhance or
annul the assessment. He is also empowered to set aside the
assessment and refer the case back to the assessing officer
for making a fresh assessment in accordance with the
directions given by him and after making such further
enquiries
