Powers of the Commissioner (Appeals)
Powers of the 1[* * *] 2[ Commissioner (Appeals)].
251. (1) In disposing of an appeal, the 1 [* * *] 2[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 4; 5 [* * *];
( 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 6[* * *] 7[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 6[* * *] 7[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 6[* * *] 7[Commissioner (Appeals)] by the appellant.