Powers of appeals authorities: may confirm, reduce, enhance or annul assessments and vary penalties with right to show cause.

The clause sets out the powers of the Joint Commissioner (Appeals) and Commissioner (Appeals) to confirm, reduce, enhance or annul assessments, remit cases for fresh assessment, and confirm, cancel or vary penalties; where settlement proceedings abate, the Commissioner (Appeals) may consider materials from that forum. It bars enhancement of assessments or penalties or reduction of refunds without giving the appellant a reasonable opportunity to show cause, and permits the appellate authority to decide matters arising from the original proceedings even if not raised by the appellant.

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