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

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.... 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 Comm....

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....t, 1977, w.e.f. 10-7-1978. 2. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 3. Words "Deputy Commissioner (Appeals) or, as the case may be, the" omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner (Appeals)" was substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and "or, as the case may be, the" was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 4. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 5. The portion beginning with the words "or he may set aside" and ending with the words "on the basis of such fresh assessment;" omitted by the Fi....

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....1988 and "or, as the case may be, the" was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 9. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 10. Words "Deputy Commissioner (Appeals) or, as the case may be, the" omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner (Appeals)" was substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and "or, as the case may be, the" was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 11. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 12. Inserted by the Finance Act, 2008, w.e.f. 1.4.2008. 13. Substituted vide....