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2. Powers of Commissioner (Appeals) [Section 251).

In disposing of the appeal, the Commissioner (Appeals) as the case may he, has following powers :


(i)        to confirm, reduce, enhance or annual the assessment


(ii)       to confirm, cancel, enhance or reduce the penalty imposed ; and


(iii)      in other cases to pass such orders in the appeal as he thinks fit.


The Commissioner (Appeals), as the case may be, will not pass any order enhancing the tax liability or a penalty or reducing the amount of refund without giving a reasonable opportunity to the appellant of being heard. He may pass orders on matters which may not have been referred to him.


Explanation.            In disposing of an appeal, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, even if such matter was not raised before by the appellant [Section 251].

 
 
 
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