Appellate commissioner powers: may confirm, reduce, enhance or annul assessments and penalties with fair opportunity to respond. The Commissioner (Appeals) and Joint Commissioner (Appeals) may confirm, reduce, enhance or annul assessments, set aside and remit assessments for fresh determination in prescribed cases, and confirm, cancel or vary penalty orders; they may decide matters arising from the original proceedings even if not raised by the appellant, and where proceedings before a Settlement Commission abate, may consider materials from those proceedings when disposing of the appeal. Any enhancement of assessment or penalty or reduction of refund requires that the appellant be given a reasonable opportunity to show cause.
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.
Appellate commissioner powers: may confirm, reduce, enhance or annul assessments and penalties with fair opportunity to respond.
The Commissioner (Appeals) and Joint Commissioner (Appeals) may confirm, reduce, enhance or annul assessments, set aside and remit assessments for fresh determination in prescribed cases, and confirm, cancel or vary penalty orders; they may decide matters arising from the original proceedings even if not raised by the appellant, and where proceedings before a Settlement Commission abate, may consider materials from those proceedings when disposing of the appeal. Any enhancement of assessment or penalty or reduction of refund requires that the appellant be given a reasonable opportunity to show cause.
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