Powers of appeal allow the appellate commissioner to confirm, vary or annul assessments and penalties with fair opportunity.

The Commissioner (Appeals) may confirm, reduce, enhance or annul assessments, confirm, cancel or vary penalties, and decide other issues arising on appeal; may consider matters not considered by the Assessing Officer and matters not raised by the appellant; and shall not enhance an assessment or penalty or reduce a refund without giving the appellant a reasonable opportunity to show cause.

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