Section 11(4) in The Jammu and Kashmir Agricultural Income Tax Act, 1962
(4)In disposing an appeal, the appellate authority may-(a)in the caste of an order of assessment, confirm, reduce, enhance or annual the assessment or set aside the assessment, and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed and(b)in the case of an order under section 9, confirm, cancel or vary such orders :Provided that no enhancement of an assessment shall be made under section, unless the appellant has had a reasonable opportunity of showing cause against such enhancement.
