Lawgist17Powers of Commissioner (Appeals)
(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;
(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 unless the appellant has been given an opportunity of being heard.
(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 him by the appellant.
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- 6 Tax authorities
- 7 Change of incumbent
- 8 Powers regarding discovery and production of evidence
- 9 Proceedings before tax authorities to be judicial proceedings
- 10 Assessment
- 11 Time limit for completion of assessment and reassessment
- 12 Rectification of mistake
- 13 Notice of demand
- 14 Direct assessment or recovery not barred
- 15 Appeals to the Commissioner (Appeals)
- 16 Procedure to be followed in appeal
- 17 Powers of Commissioner (Appeals)
- 18 Appeals to Appellate Tribunal
- 19 Appeal to High Court
- 20 Case before High Court to be heard by not less than two Judges
- 21 Appeal to Supreme Court
- 22 Hearing before Supreme Court
- 23 Revision of orders prejudicial to revenue
- 24 Revision of other orders
- 25 Tax to be paid pending appeal
- 26 Execution of order for costs awarded by Supreme Court
- 27 Amendment of assessment on appeal
- 28 Exclusion of time taken for obtaining copy
- 29 Filing of appeal by tax authority
- 30 Recovery of tax dues by Assessing Officer
- 31 Recovery of tax dues by Tax Recovery Officer
- 32 Modes of recovery of tax dues
- 33 Tax Recovery Officer by whom recovery of tax dues is to be effected
- 34 Recovery of tax dues in case of a company in liquidation
- 35 Liability of manager of a company
- 36 Joint and several liability of participants
- 37 Recovery through State Government
- 38 Recovery of tax dues in pursuance of agreements with foreign countries or specified territory
- 39 Recovery by suit or under other law not affected
- 40 Interest for default in furnishing return and payment or deferment of advance tax
