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Section 251 of the Income Tax Act, 1961— Commissioner (A) — While exercising power under section 251, Commissioner (A) can confirm, reduce, enhance or annul assessment and power exercisable by Commissioner (A) under section 251 cannot be restricted only to issues raised in appeal before him — S D Traders vs. Commissioner of Income tax [2019] 267 Taxman 631 (Allahabad)