Powers of Commissioner (Appeals).

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..... (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 impo .....

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..... ssessment or a penalty or reduce the amount of refund unless the appellant has had an opportunity of showing cause against such enhancement or reduction. (4) In disposing of an appeal, the Commissione .....

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