(7)In disposing of an appeal, the appellate authority may, after giving the appellant a reasonable opportunity of being heard and after causing such enquiry as be may deem necessary-(a)Confirm, reduce or annual the assessment of tax, or the imposition of interest or levy of penalty, if any; or(b)Enhance the assessment including any part thereof whether or not such part is the subject matter in the appeal; or(c)set-aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed.
