Appellate Tribunal powers to confirm, modify, annul or remit tax orders with procedural safeguards and limited amendment rights.

Section 113 empowers the Appellate Tribunal to confirm, modify, annul or remit appealed tax orders for fresh adjudication or additional evidence after hearing parties; to grant adjournments for sufficient cause subject to limits; to amend its own orders to correct apparent errors within a prescribed period, without increasing another party's liability unless given a hearing; to aim to decide appeals within one year; to transmit its orders to relevant authorities and parties; and, save for specified exceptions, to render final and binding orders.

---

---

---