Section 72(13) in The Kerala Agricultural Income Tax Act, 1991
(13)In disposing of an appeal, the Deputy Commissioner (Appeals) shall have the following powers: -(a)In an appeal an order of assessment he may.-(i)confirm, reduce, enhance or annul the assessment; or(ii)set aside the assessment or refer the case back to the Agricultural Income tax Officer or the inspecting Assistant Commissioner as the case may be, for making a fresh assessment in accordance with the directions given by the Appellate Assistant Commissioner or the Deputy Commissioner as the case may be and the Agricultural Income tax Officer or inspecting Assistant Commissioner as the case may be shall, there upon proceed to make a fresh assessment and determine, wherever necessary, the amount of tax payable on the basis of such fresh assessment; or(iii)pass such other order as he may think fit.(b)In an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it as either to enhance or to reduce the penalty.(c)In an appeal against any other order he may pass such orders as he thinks fit.
