132. Decision in appeal-

(1)   In disposing of an appeal, the Appellate Additional Commissioner may,-

(a)    in the case of an order of assessment,-

(i)     set aside the assessment and direct the assessment to be made afresh after making such further inquiry as the Appellate Additional Commissioner may direct or the Deputy Commissioner thinks fit;

(ii)    confirm, reduce, enhance or annul the assessment;

(b)    in the case of an order imposing a penalty, confirm, set aside or cancel such order or enhance or reduce the penalty; and

(c)    in any other case, pass such order as he thinks fit.

(2)   The Appellate Additional Commissioner shall not enhance an assessment or a penalty or reduce the amount of refund unless the appellant has been given a reasonable opportunity of showing cause against such enhancement or reduction, as the case may be.

(3)   Where, as the result of an appeal, any change is made in the assessment of a firm or an association of persons or a new assessment of a firm or an association of persons is ordered to be made, the Appellate Additional Commissioner may authorized the Deputy Commissioner to amend accordingly any assessment made on any partner of the firm or any member of the association.

(4)   On the disposal of an appeal, the Appellate Additional Commissioner shall communicate the order passed by him to the appellant and to the Deputy Commissioner and the Commissioner.

(5)   Where no order under sub-section (1) is made before the expiration of three months from the end of the month in which the appeal is presented, the relief sought through the said appeal shall be deemed to have been given and all the provisions of this Ordinance shall have effect accordingly:

Provided that, where the hearing of appeal is adjourned for any period on the request of the appellant, the said period shall be excluded while computing the aforesaid period of three months:

Provided further that nothing contained in this sub-section shall apply to any appeal presented before the first day of January, 1992.

(6)   The provisions of sub-section (5) shall not apply unless a notice by the appellant stating that no order under sub-section (1) has been made is personally served by the appellant on the Appellate Additional Commissioner, not less than thirty days before the expiration of the period of three months.

(7)    Where an appeal has been preferred under section 129, the Appellate Additional Commissioner may, by an order in writing, stay the recovery upto eighty-five per cent of the amount of tax, upto a period of three months or till the decision of appeal, whichever may be earlier.