Appellate Tribunal powers: confirm, modify, annul or remit tax decisions, with procedural safeguards and binding effect.

The Appellate Tribunal may confirm, modify or annul appealed decisions or remit matters for fresh adjudication with directions, take additional evidence, grant adjournments for recorded reasons subject to limits, and amend its orders to rectify apparent errors provided affected parties have opportunity to be heard when liability is increased; it must send copies of orders to relevant authorities and, save for specified exceptions, its orders are final and binding.

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