Powers of the Commissioner (Appeals) (TAX ADMINISTRATION)

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.... section provides that Commissioner (Appeals) shall have, inter-alia, the following powers in disposing of an appeal: (a) He may confirm, reduce, enhance or annul the assessment, in the case of an appeal against an order of assessment. (b) He may confirm, cancel, or vary to enhance or reduce, the penalty order, in the case of an appeal against an order imposing a penalty. 2. Further, sub-sect....