Report No. 12
259. Powers of the Appellate Assistant Commissioner.-
(1) In disposing of an appeal, the Appellate Assistant Commissioner shall have the follozving powers-
(a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment; or he may set aside the assessment and refer the case back to the Income-tax Officer for making a fresh assessment in accordance with the directions given by the Appellate Assistant Commissioner and after making such further enquiry as may be necessary, and the Income-tax Officer shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment;
[Section 31(3), opening lines] [Section 31(3), main para., clause (a)]
[Section 31(3), main para., clause (b)]
(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;
[Section 31(3), main para., clause (f)]
(c) in any other case, he may pass such orders in the appeal as he thinks fit.
[Section 31(3), main para., clauses (c), (d), (e), (g) and (h)]
(2) The Appellate Assistant Commissioner shall not enhance an assessment or a penalty unless the appellant has had a reasonable opportunity of showing cause against such enhancement.
[Section 31(3), 1st proviso]
Explanation.-In disposing of an appeal, the Appellate Assistant Commissioner may consider and decide any matter determined by the Income-tax Officer in the course of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the Appellate Assistant Commissioner by the appellant.
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