Appeal hearing procedure: sets notice, parties' right to be heard, inquiry and adjournment powers, and written reasoned orders.

The Commissioner (Appeals) must fix and notify a hearing, allow the appellant and Assessing Officer to be heard, may adjourn or make and direct inquiries, may permit additional grounds not willfully omitted, and must render a written order stating points for determination, decisions and reasons; the Commissioner should, where possible, decide appeals within a prescribed period from the end of the financial year of filing and must communicate the order to the assessee and the Chief Commissioner or Commissioner.

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