156. Decision in appeal by the Appellate Joint Commissioner or the Commissioner (Appeals)-

156.  Decision  in  appeal  by  the  Appellate  Joint  Commissioner 1[or  the Commissioner (Appeals)].-

(1) In disposing of an appeal, the Appellate Joint Commissioner [or the Commissioner (Appeals)] may,-

(a) in the case of an order of assessment, confirm, reduce, enhance, set aside or annul the assessment;
(b) in the case of an order imposing a penalty, confirm, set aside or cancel such order or vary it so as either to enhance or to reduce the penalty; and
(c) in any other case, pass such order as he thinks fit

2[Provided that an order of assessment or penalty shall not be set aside except  in  a  case  where  the  Appellate  Joint  Commissioner  or  the Commissioner (Appeals) is satisfied that a notice on the assessee has not been served in accordance with the provisions of section 178.]

(2) The Appellate Joint Commissioner [or the Commissioner (Appeals)] shall not enhance an assessment or a penalty or reduce the amount of refund unless the  appellant  has  been  given  a  reasonable  opportunity  of  showing  cause against such enhancement or reduction.

(3)  The  order  of  the  Appellate  Joint  Commissioner  [or  the  Commissioner (Appeals)] disposing of an appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.

(4) Where, as a result of an appeal, any change is made in the assessment of a firm or an association of persons, the Appellate Joint Commissioner [or  the Commissioner (Appeals)] may direct the Deputy Commissioner of Taxes to amend  accordingly  any  assessment  made  on  any  partner  of  the  firm  or  any member of the association.

(5)  On  the  disposal  of  an appeal,  the  Appellate Joint  Commissioner  [or  the Commissioner (Appeals)] shall communicate the order passed by him to the appellant, the Deputy Commissioner of Taxes and the Commissioner 3[within 4[thirty days of the passing of such order.]

(6) Notwithstanding anything contained in this Ordinance, an appeal  to the Appellate  Joint  Commissioner  [or  the  Commissioner  (Appeals)]  shall  be deemed  to  have  been  allowed  if  the  Appellate  Joint  Commissioner  [or  the Commissioner  (Appeals)]  fails  to  make  an  order  thereon  within 5[ 6[one hundred and fifty days from the end  of the month] on which the appeal was filed].


1Ins " or the Commissioner (Appeals)" after " Appellate Joint Commissioner" everywhere of
section 156 by F.A. 1990
2Ins by F.A. 1994
3Ins by F.A. 1994
4Subs for "fifteen days" by F.O. 2007.
5Subs. for the words " a period of one year from the end of the month in which
the appeals was filed." by F.A. 2002
6Subs. for "ninety days from the date" by F.O. 2007 again subs. for "ninety days form the end of
the month" by F.A 2009


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