Section 32(5) in Karnataka Agricultural Income-Tax Act, 1957
(5)In disposing of an appeal, the appellate authority may, -(a)in the case of an order of assessment, -(i)confirm, reduce, enhance or annul the assessment;(ii)set aside the assessment and direct the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] to make a fresh assessment after such further inquiry as may be directed;or(b)in the case of any other order, confirm, cancel or vary such order:Provided that no enhancement of an assessment or penalty shall be made under this section unless the appellant has had a reasonable opportunity.
