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<h1>Clause 185 of Direct Taxes Code Bill 2009: Appeal Process Details, Hearing Rights, and Commissioner's Decision Timeline Explained.</h1> Clause 185 of the Direct Taxes Code Bill, 2009, outlines the procedure for appeals in tax administration. The Commissioner (Appeals) is responsible for scheduling hearings and notifying the appellant and the Assessing Officer. Both parties have the right to be heard, either personally or through representatives. The Commissioner can adjourn hearings, conduct further inquiries, and direct the Assessing Officer to investigate new issues. The appellant may introduce new grounds for appeal if justified. The Commissioner's decision must be in writing, detailing the determination and reasoning, and should ideally be made within one year. The final order is communicated to the assessee and relevant tax authorities.