Powers of the Commissioner (Appeals)
251. (1) In disposing of an appeal, the 54 [* * *] 55 [Commissioner (Appeals)] shall have the following 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 57 [Assessing] Officer for making a fresh assessment in accordance with the directions given by the 54 [* * *] 55 [Commissioner (Appeals)] and after making such further inquiry as may be necessary, and the 58 [Assessing] 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;
( 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.
(2) The 59 [* * *] 60 [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.
Explanation.—In disposing of an appeal, the 59 [* * *] 60 [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 59 [* * *] 60 [Commissioner (Appeals)] by the appellant.