https://www.taxtmi.com/article/detailed?id=6255 A tax appeal under the income tax law is not an ordinary adversarial lawsuit; appellate authorities function administratively to determine and adjust taxpayer liability. They exercise statutory investigatory and estimation powers, may obtain additional material, rehear assessments, and on their own initiative enhance or modify assessments to align liability with the tax statute rather than act as judges deciding a bilateral dispute. en-us Wed, 13 May 2015 06:24:07 +0530 Wed, 13 May 2015 06:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6255 A tax appeal under the income tax law is not an ordinary adversarial lawsuit; appellate authorities function administratively to determine and adjust taxpayer liability. They exercise statutory investigatory and estimation powers, may obtain additional material, rehear assessments, and on their own initiative enhance or modify assessments to align liability with the tax statute rather than act as judges deciding a bilateral dispute. Articles Income Tax Wed, 13 May 2015 06:24:07 +0530 https://www.taxtmi.com/article/detailed?id=6255