(1) The Assistant Commissioner shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing:
Provided that if the assessee or his agent is not present before the Assistant Commissioner when such day and place are fixed or such adjournment is made, the Assistant Commissioner shall inform the assessee or his agent by notice sent by post of the day and place fixed or of any date to which the hearing of such appeal is adjourned, as the case may be.
(2) The Assistant Commissioner may, before disposing of any appeal, make such further inquiry as he thinks fit, or cause further inquiry to be made by the Agricultural Income-tax Officer.
(3) The Assistant Commissioner may, at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal, if the Assistant
Commissioner is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable.
(4) In disposing of an appeal, the Assistant Commissioner may
(a) in the case of an order of assessment
(i) confirm, reduce, enhance or annul the assessment ; or
(ii) set aside the assessment and direct the Agricultural Income-tax Officer to make a fresh assessment after making such further inquiry as the Agricultural Income-tax Officer thinks fit or the Assistant Commissioner may direct, and the Agricultural Income-tax Officer shall thereupon proceed to make such fresh assessment and determine where necessary the amount of agricultural income-tax payable on the basis of such fresh assessment; or
(b) in the case of an order under section 53, or section 56 confirm, cancel or vary such order ;or
(c) in the case of an order under sub-section (1) of section 27, confirm such order or cancel it and either direct the Agricultural income-tax Officer to make further inquiry and pass a fresh order to make an assessment in the manner laid down in sub-section (2) of section 27; or
(d) in the case of an order under section 29 or subsection (1) of section 50 ; confirm or cancel such order or vary it so as either to enhance or reduce the penalty ;
Provided that the Assistant Commissioner shall not enhance an assessment or a penalty or reduce a refund unless the appellant has had a reasonable opportunity of showing cause against such enhancement or such reduction.
(5) The Assistant Commissioner shall, on the conclusion of the appeal, communicate the orders passed by him to the assessee and to the Commissioner.
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