Powers of the 86[* * *] 87[Commissioner (Appeals)].
251. (1) In disposing of
an appeal, the 86[* * *] 87[Commissioner (Appeals)]
shall have the following powers—
(a) in an appeal against an order of assessment,
he may confirm, reduce, enhance or annul the assessment 90 91[* * *];
92[(aa) in
an appeal against 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 annul 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.
(2) The 93[* * *] 94[Commissioner (Appeals)]
shall not enhance an assessment or a penalty or reduce the amount of refund unless
the appellant has had a reasonable opportunity of showing cause against such
enhancement or reduction.
Explanation.—In disposing of an
appeal, the 93[* * *] 94[Commissioner (Appeals)]
may consider and decide any matter arising out of the proceedings in which the
order appealed against was passed, notwithstanding that such matter was not
raised before the 93[* * *] 94[Commissioner (Appeals)] by
the appellant.
