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Powers of Commissioner (Appeals).
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....ssioner (Appeals). 17. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers, namely:- (a) in an appeal against an order of assessment, he may confirm, reduce, e....
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....sessing Officer. (3) The Commissioner (Appeals) shall not enhance an assessment or a penalty unless the appellant has been an opportunity of being heard. (4) In disposing of an appeal, the Commissio....
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