(3)In disposing of an appeal, the Appellate Assistant Commissioner may, after giving the appellant a reasonable opportunity of being heard,(a)in the case of an order of assessment -(i)confirm, reduce, enhance or annul the assessment or the penalty or both; or(ii)set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; or(iii)pass such other orders as he may think fit; and(b)in the case of any other order, confirm, cancel or vary such order:Provided that at the hearing of any appeal against an order of the assessing authority such assessing authority shall have the right to be heard either in person or by a representative.
