Procedure in appeal: notice and hearing rights, power for further inquiry, and requirement of written reasoned orders.

Procedure in appeal requires the appellate authority to fix hearing date and place, notify appellant and Assessing Officer, and afford both the right to be heard in person or by representative. The authority may adjourn, conduct or direct further inquiry, and permit non-wilful omitted grounds. Disposal must be by a written order stating points for determination, decisions and reasons, and the order must be communicated to the assessee and to the relevant commissioners.

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