Section 32(4) in The Maharashtra Agricultural Income Tax Act, 1962
(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 sub-section (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.
