Section 360 — Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)

(1) In disposing of an appeal, the Commissioner (Appeals) or the Joint
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;
( b) where such appeal is against an order of assessment made under section
271, the Commissioner (Appeals) may set aside the assessment and refer
the case back to the Assessing Officer for making a fresh assessment;
( c) in an appeal against the order of assessment for which the proceeding
before the Settlement Commission abates under section 245HA of the
Income-tax Act, 1961 (43 of 1961), the Commissioner (Appeals) may,
after taking into consideration all the material and other information
produced by the assessee before, or the results of the inquiry held or
evidence recorded by, the Settlement Commission, in the course of the
proceeding before it and such other material as may be brought on his
record, confirm, reduce, enhance or annul the assessment;
( d) 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;
( e) in any other case, he may pass such orders in the appeal as he thinks fit.
(2) The Joint Commissioner (Appeals) or the 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 enhance-
ment or reduction.
(3) The Joint Commissioner (Appeals) or the Commissioner (Appeals), may consider
and decide any matter arising out of the proceedings in which the order appealed
against was passed, irrespective of the fact that such matter was not raised before
him by the appellant.
2.—Appeals to Appellate Tribunal.