Section 113 - Orders of Appellate Tribunal.

Appellate Tribunal powers to confirm, modify, annul or remit tax orders, with limited adjournment and correction powers.

The Appellate Tribunal may, after hearing parties, confirm, modify, annul or remand decisions to the Appellate, Revisional or original adjudicating authority for fresh adjudication or additional evidence; it may grant adjournments for sufficient cause and correct apparent errors in its orders within a short period, but may not increase another party's liability without hearing. The Tribunal should decide appeals within one year, circulate its orders to authorities and parties, and its orders are final and binding except as otherwise provided.