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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clause 180 of Direct Taxes Code 2010: Appeal procedures, hearing rights, and decision timelines outlined for taxpayers.</h1> Clause 180 of the Direct Taxes Code, 2010 outlines the procedure for appeals. The Commissioner (Appeals) sets a hearing date and location, notifying both 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 request reports from the Assessing Officer on new issues. Appeals can include grounds not initially specified if the omission was unintentional. The Commissioner's decision must be written, detailing the determination and reasoning, and should be communicated promptly, ideally within one year of the appeal's filing.
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