Section 16(5)(a) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(a)in the case of an order of assessment or penalty,-(i)confirm, reduce, enhance or annul the assessment or penalty or both;(ii)set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed; or(iii)pass such other orders as it may think fit;