Section 35(4)(d) in The Bengal Agricultural Income-Tax Act, 1944
(d)in the case of an order under [sub-section (3) of section 24A or] [Words, figures, brackets and letter inserted by W.B. Act 22 of 1977.] section 32 or sub-section (1) of section 45, confirm or cancel such order or vary it so as either to enhance or reduce the penalty; or