https://www.taxtmi.com/acts?id=11836 The Commissioner (Appeals) may confirm, reduce, enhance or annul assessments and confirm, cancel or vary penalties, and determine issues in other appeals; may consider matters not considered by the Assessing Officer; must provide the appellant an opportunity to show cause before enhancing an assessment or penalty or reducing a refund; and may decide any matter arising out of the proceedings even if not raised by the appellant. en-us Fri, 17 Sep 2010 11:16:36 +0530 Fri, 17 Sep 2010 11:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11836 The Commissioner (Appeals) may confirm, reduce, enhance or annul assessments and confirm, cancel or vary penalties, and determine issues in other appeals; may consider matters not considered by the Assessing Officer; must provide the appellant an opportunity to show cause before enhancing an assessment or penalty or reducing a refund; and may decide any matter arising out of the proceedings even if not raised by the appellant. Act-Rules Bills Fri, 17 Sep 2010 11:16:36 +0530 https://www.taxtmi.com/acts?id=11836