(7)In disposing of an appeal, the appellate authority may after giving the appellant a reasonable opportunity of being heard and after conducting such enquiry as he may deem necessary,-(a)in the case of an order of assessment of tax or levy of interest or imposition of penalty,-(i)confirm, reduce or annual the assessment of tax, or the levy of interest or imposition of penalty, if any; or(ii)enhance the assessment including any part thereof whether or not such part is the subject matter in the appeal; or(iii)set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed; or(b)in the case of any other order confirm, annul or modify such order.
