1.

Whether the FAA or Tribunal is empowered to enhance the tax liability or to reduce refund in an appeal case?

A. Yes, subject to the issuance of the notice communicating the intention and giving opportunity for personal hearing
B. Yes-without any further notice
C. Only to refer back such cases to the Adjudicating Authority
D. None of the Above
Answer» B. Yes-without any further notice


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