(b)so as to interfere with the discretion of the ][* * *] [ Certain words omitted by Act 21 of 1998, Section 65 (w.e.f. 1.10.1998).] [Commissioner (Appeals) in the exercise of his appellate functions.] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).]