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of <h1>Joint and Commissioner (Appeals) powers on assessments, penalties, and hearings under Section 144 explained</h1> The Joint Commissioner (Appeals) and Commissioner (Appeals) have authority to confirm, reduce, enhance, or annul assessments in appeals against assessment orders, including those abated before the Settlement Commission. They may also confirm, cancel, or vary penalty orders and pass appropriate orders in other appeal cases. However, they cannot enhance assessments or penalties, or reduce refunds, without giving the appellant a reasonable opportunity to be heard. Additionally, they may consider and decide any matter arising from the original proceedings, even if not raised by the appellant during the appeal. In cases involving assessments under section 144, the Commissioner (Appeals) may set aside the assessment and remit it for fresh determination by the Assessing Officer.
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