(8)In disposing of an appeal, the Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the assessment or penalty:Provided that no order enhancing the assessment or penalty shall be made unless the person affected thereby has been give a reasonable opportunity of showing cause against such enhancement.][(8-A) In every appeal, the Commissioner (Appeals), where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed under sub-section (1).] [ Inserted by Act 27 of 1999, Section 93 (w.e.f. 1.6.1999).]
