https://www.taxtmi.com/caselaws?id=10867 Section 31(5) of the Tamil Nadu Agricultural Income-tax Act, 1955 empowers the Appellate Assistant Commissioner, while disposing of an appeal against an assessment, to confirm, reduce, enhance or annul the assessment, including enhancement on his own initiative, provided the assessee is given a reasonable opportunity of being heard before enhancement. The appellate power forms part of the assessment process and is not confined to matters raised by the appellant. The Tribunal's reliance on a decision concerning the Appellate Tribunal's powers was inapposite because it did not limit the distinct statutory authority of the Appellate Assistant Commissioner. en-us Thu, 24 Jun 2004 00:00:00 +0530 Mon, 27 Jul 2009 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10867 Section 31(5) of the Tamil Nadu Agricultural Income-tax Act, 1955 empowers the Appellate Assistant Commissioner, while disposing of an appeal against an assessment, to confirm, reduce, enhance or annul the assessment, including enhancement on his own initiative, provided the assessee is given a reasonable opportunity of being heard before enhancement. The appellate power forms part of the assessment process and is not confined to matters raised by the appellant. The Tribunal's reliance on a decision concerning the Appellate Tribunal's powers was inapposite because it did not limit the distinct statutory authority of the Appellate Assistant Commissioner. Case-Laws Income Tax Thu, 24 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10867