Powers of the Commissioner (Appeals)
186. (1) In disposing of an appeal, the Commissioner (Appeals), shall have the following powers, namely:-
(a) in an appeal against an order of assessment, he may 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 determine the issues arising in the appeal and pass such orders thereon, as he thinks fit.
(2) The Commissioner (Appeals) may consider and decide any matter which was not considered by the Assessing Officer.
(3) The 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.
(4) 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, notwithstanding that such matter was not raised before the Commissioner (Appeals) by the appellant.
