CS Professional · Advanced Direct Tax Laws and Practice · Appeals
Under the Income-tax Act, 2025 (June 2027 session), which combination about section 360 powers is correct?
Under section 360(1)(b), only the Commissioner (Appeals) may set aside an assessment made under section 271 and refer the case back to the Assessing Officer for a fresh assessment. The power is not stated for the Joint Commissioner (Appeals), and annulment is not the sole remedy.
- AOnly the Commissioner (Appeals) may set aside an assessment made under section 271 and refer it back to the Assessing Officer for fresh assessmentCorrect
- BBoth the Commissioner (Appeals) and Joint Commissioner (Appeals) may set aside any assessment and refer it back for fresh assessment
- CNeither authority may refer a case back, since annulment is the only remedy
- DThe Joint Commissioner (Appeals) alone may refer back a section 271 assessment, while the Commissioner (Appeals) may only confirm it
Explanation
Section 360(1)(b) states that where the appeal is against an assessment under section 271, the Commissioner (Appeals) may set aside the assessment and refer the case back to the Assessing Officer for a fresh assessment. The clause names only the Commissioner (Appeals), so the options extending it to the Joint Commissioner (Appeals) or denying it altogether are wrong.
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