https://www.taxtmi.com/acts?id=51905 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. en-us Thu, 14 Aug 2025 17:57:53 +0530 Fri, 05 Sep 2025 16:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51905 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. Act-Rules Income Tax Thu, 14 Aug 2025 17:57:53 +0530 https://www.taxtmi.com/acts?id=51905