Amendment of section 251

In force Act 8 of 2023 As on 10 Oct 2026

Act 8 of 2023 Ministry Finance

Section 106 of the Finance Act, 2023 deals with amendment of section 251. Amendment of section 251. 106. In section 251 of the Income-tax Act,— (i) | for the marginal heading, the following marginal heading "Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted;

Amendment of section 251.
106. In section 251 of the Income-tax Act,—
(i) for the marginal heading, the following marginal heading "Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted;
(ii) after sub-section (1), the following sub-section shall be inserted, namely:—
"(1A) In disposing of an appeal, the Joint Commissioner (Appeals) shall have the following powers—
(a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment;
(b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty;
(c) in any other case, he may pass such orders in the appeal as he thinks fit.";
(iii) in sub-section (2), for the words and brackets "Commissioner (Appeals)", the words and brackets "Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case may be," shall be substituted;
(iv) in the Explanation,—
(a) for the words and brackets "an appeal, the Commissioner (Appeals),", the words and brackets "an appeal, the Joint Commissioner (Appeals) or the Commissioner (Appeals)," shall be substituted;
(b) for the words and brackets "raised before the Commissioner (Appeals)", the words and brackets "raised before the Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case may be," shall be substituted.
Section 106, The Finance Act, 2023 (Act 8 of 2023).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Income-tax Act s. 251 Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)

Questions about Section 106

What does Section 106 of the Finance Act deal with?

Section 106 of the Finance Act is headed "Amendment of section 251". Amendment of section 251. 106. In section 251 of the Income-tax Act,— (i) | for the marginal heading, the following marginal heading "Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted;

How do I find court cases under Section 106 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2023 106, section 106 Finance Act 2023, section 106 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 106 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 251 (Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2023 as Act 8 of 2023. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. First Schedule10190 words
2. Income-tax8337 words
Fourth Schedule. Fourth Schedule6615 words
5. Amendment of section 102717 words
150. Substitution of new section for section 1101621 words
54. Insertion of new section 115BAE1218 words

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(i)		for the marginal heading, the following marginal heading "Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted;
(ii)		after sub-section (1), the following sub-section shall be inserted, namely:—
		"(1A) In disposing of an appeal, the Joint Commissioner (Appeals) shall have the following powers—

(a)		in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment;
(b)		in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty;
(c)		in any other case, he may pass such orders in the appeal as he thinks fit.";

(iii)		in sub-section (2), for the words and brackets "Commissioner (Appeals)", the words and brackets "Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case may be," shall be substituted;
(iv)		in the Explanation,—

(a)		for the words and brackets "an appeal, the Commissioner (Appeals),", the words and brackets "an appeal, the Joint Commissioner (Appeals) or the Commissioner (Appeals)," shall be substituted;
(b)		for the words and brackets "raised before the Commissioner (Appeals)", the words and brackets "raised before the Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case may be," shall be substituted.