TMI BlogPowers of the Joint Commissioner (Appeals) or the Commissioner (Appeals).X X X X Extracts X X X X X X X X Extracts X X X X ..... erial 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 annual 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. 14 [ (1A) In disposing of an appeal, the Joint Commissioner (Appeals) shall have the following powers (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) or, as the case may be, the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and or, as the case may be, the was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 4. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 5. The portion beginning with the words or he may set aside and ending with the words on the basis of such fresh assessment; omitted by the Finance Act, 2001, w.e.f. 1-6-2001. Prior to its omission, the quoted portion, as amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, Direct Tax Laws (Amendment) Act, 198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and or, as the case may be, the was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 11. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 12. Inserted by the Finance Act, 2008, w.e.f. 1.4.2008. 13. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, Powers of the 1 [* * *] 2 [ Commissioner (Appeals) ]. 14. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 15. Substituted vide THE FINANCE ACT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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