Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the order of assessment in respect of which the proceeding before the Settlement Commission abates under section 245HA, he may, after taking into consideration all the material and other information produced by the assessee before, or the results of the inquiry held or evidence recorded by, the Settlement Commission, in the course of the proceeding before it and such other material as may be brought on his record, confirm, reduce, enhance or annual the assessment;] (b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty; (c) in any other case, he may pass such orders in the appeal as he thinks fit. 14[(1A) In disposing of an appeal, the Joint ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act, 1987 w.e.f. 01-04-1988 before it was read as, "Appellate Assistant Commissioner" 2. Inserted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 3. Omitted vide Section 65 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, "Deputy Commissioner (Appeals) or, as the case may be, the" Earlier, Inserted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 And was Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Appellate Assistant Commissioner" 4. Inserted vide Fifth Schedule of the Finance ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d vide Section 65 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, "Deputy Commissioner (Appeals) or, as the case may be, the" Earlier, Inserted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 And was Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Appellate Assistant Commissioner" 9. Inserted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 10. Omitted vide Section 65 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, "Deputy Commissioner (Appeals) or, as the ....