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

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.... powers:- (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment; (b) where such appeal is against an order of assessment made under section 271, the Commissioner (Appeals) may set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment; (c) in an appeal against the order of ass....