Commissioner (Appeals) may confirm, reduce, enhance or annul assessments, vary penalties, and decide new issues on appeal. Section 17 enables the Commissioner (Appeals) to confirm, reduce, enhance or annul assessments; confirm, cancel or vary penalties; determine issues in other appeals; consider matters not considered by the Assessing Officer; and decide matters arising from the original proceedings even if not raised by the appellant, provided that any enhancement of assessment or penalty follows an opportunity of being heard.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commissioner (Appeals) may confirm, reduce, enhance or annul assessments, vary penalties, and decide new issues on appeal.
Section 17 enables the Commissioner (Appeals) to confirm, reduce, enhance or annul assessments; confirm, cancel or vary penalties; determine issues in other appeals; consider matters not considered by the Assessing Officer; and decide matters arising from the original proceedings even if not raised by the appellant, provided that any enhancement of assessment or penalty follows an opportunity of being heard.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
