Powers of Commissioner (Appeals).

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..... or annul the assessment; (b) in an appeal against an order imposing a penalty, he may confirm or cancel 1 [ or vary such order either to enhance or reduce the penalty ] ; (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 .....

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