Section 35(4) in The Bengal Agricultural Income-Tax Act, 1944
(4)In disposing of an appeal, the Assistant Commissioner may-(a)in the case of an order of assessment-(i)conform, reduce, enhance or annul the assessment; or(ii)set aside the assessment and direct the Agricultural Income-tax Officer to make a fresh assessment after making such further inquiry as the Agricultural Income-tax Officer thinks fit or the Assistant Commissioner may direct, and the Agricultural Income-tax Officer shall thereupon proceed to make such fresh assessment and determine where necessary the amount of agricultural income-tax payable on the basis of such fresh assessment; or(b)in the case of an order under section 47, section 48 or section 51 confirm, cancel or vary such order; or(c)in the case of an order under sub-section (1) of section 30, confirm such order or cancel it and either direct the Agricultural Income-tax Officer to make further inquiry and pass a fresh order [or] [Word inserted by W.B. Act 19 of 1949.] to make an assessment in the manner laid down in sub-section (2) of section 30; or(cc)[] [Clause (cc) inserted by W.B. Act 6 of 1975.] in the case of an order refusing to make fresh assessment under section 31, pass such orders as he may think fit; or(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(e)in the case of an appeal against a computation of loss under section 26, confirm or vary such computation :Provided that the Assistant Commissioner shall not enhance an assessment or a penalty or reduce a refund unless the appellant has had a reasonable opportunity of showing cause against such enhancement or such reduction.
