India - Income Tax Act 2010 - Saarc

1.857 CH. XX - APPEALS AND REVISION - APPEALS TO TRIBUNAL S. 25292[(aa) in an appeal against the order of assessment in respect of which theproceeding before the Settlement Commission abates under section245HA, he may, after taking into consideration all the material andother information produced by the assessee before, or the results ofthe inquiry held or evidence recorded by, the Settlement Commission,in the course of the proceeding before it and such other material asmay be brought on his record, confirm, reduce, enhance or annul theassessment;](b) in an appeal against an order imposing a penalty, he may confirm orcancel such order or vary it so as either to enhance or to reduce thepenalty;(c) in any other case, he may pass such orders in the appeal as he thinksfit.(2) The 93 [* * *] 94 [Commissioner (Appeals)] shall not enhance an assessment or apenalty or reduce the amount of refund unless the appellant has had a reasonableopportunity of showing cause against such enhancement or reduction.Explanation.—In disposing of an appeal, the 93 [* * *] 94 [Commissioner (Appeals)]may consider and decide any matter arising out of the proceedings in which theorder appealed against was passed, notwithstanding that such matter was notraised before the 93 [* * *] 94 [Commissioner (Appeals)] by the appellant.B.—Appeals to the Appellate TribunalAppellate Tribunal.252. (1) The Central Government shall constitute an Appellate Tribunalconsisting of as many judicial and accountant members as it thinks fit toexercise the powers and discharge the functions conferred on the AppellateTribunal by this Act.95[(2) A judicial member shall be a person who has for at least ten years helda judicial office in the territory of India or who has been a member of the96[Indian] Legal Service and has held a post in Grade 97 [II] of that Service or anyequivalent or higher post for at least three years or who has been an advocatefor at least ten years.Explanation.—For the purposes of this sub-section,—(i) in computing the period during which a person has held judicial officein the territory of India, there shall be included any period, after he hasheld any judicial office, during which the person has been an advo-92. Inserted by the Finance Act, 2008, w.e.f. 1-4-2008.93. Words “Deputy Commissioner (Appeals) or, as the case may be, the” omitted by theFinance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier “Deputy Commissioner (Appeals)” wassubstituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1988 and “or, as the case may be, the” was inserted by the Finance(No. 2) Act, 1977, w.e.f. 10-7-1978.94. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.95. Substituted by the Finance Act, 1981, w.e.f. 1-4-1981.96. Substituted for “Central” by the Finance (No. 2) Act, 1998, w.e.f. 1-8-1998.97. Substituted for “I”, ibid.