31. Hearing of appeal.—(1) The
[Appellate Assistant Commissioner] shall fix a day and place for the hearing of the appeal, and may from time to time adjourn the hearing.(2) The
[Appellate Assistant Commissioner] may, before disposing of any appeal, make such further inquiry as he thinks fit, or cause further inquiry to be made by the Income-tax Officer.
[(2A) The Appellate Assistant Commissioner may, at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal, if the Appellate Assistant Commissioner is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable.](3) In disposing of an appeal the
[Appellate Assistant Commissioner] may, in the case of an order of assessment,—(
a) confirm, reduce, enhance or annul the assessment,
* * or(
b) set aside the assessment and direct the Income-tax Officer to make a fresh assessment after making such further inquiry as the Income-tax Officer thinks fit or the
[Appellate Assistant Commissioner] may direct, and the Income-tax Officer shall thereupon proceed to make such fresh assessment
[and determine where necessary the amount of tax payable on the basis of such fresh assessment],
[or, in the case of an order cancelling the registration of a firm under sub-section (4) of section 23 or refusing to register a firm under sub-section (4) of section 23 or section 26A] or to make a fresh assessment under section 27,(
c) confirm such order, or cancel it and direct the Income-tax Officer
[to register the firm or to make a fresh assessment, as the case may be], or, in the case of an order under sub-section (2) of
[section 25 or sub-section (1) of section 23A, or sub-section (2) of section 26 or section 48, 49 or 49F],
[(
d)] confirm, cance
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