Appeal procedure: Commissioner (Appeals) must fix hearings, permit inquiries and new grounds, and issue written decisions promptly. The Commissioner (Appeals) must fix a hearing date and notify the appellant and Assessing Officer; both parties may be heard in person or by authorised representatives. The Commissioner (Appeals) may adjourn hearings, make further inquiries, and direct the Assessing Officer to inquire and report on new factual or legal questions. The Commissioner (Appeals) may allow unlisted grounds if omission was not wilful or unreasonable. The disposing order must be written, state issues, decisions and reasons, and be communicated to the assessee and the Chief Commissioner or Commissioner, with disposal to be as expeditious as possible.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal procedure: Commissioner (Appeals) must fix hearings, permit inquiries and new grounds, and issue written decisions promptly.
The Commissioner (Appeals) must fix a hearing date and notify the appellant and Assessing Officer; both parties may be heard in person or by authorised representatives. The Commissioner (Appeals) may adjourn hearings, make further inquiries, and direct the Assessing Officer to inquire and report on new factual or legal questions. The Commissioner (Appeals) may allow unlisted grounds if omission was not wilful or unreasonable. The disposing order must be written, state issues, decisions and reasons, and be communicated to the assessee and the Chief Commissioner or Commissioner, with disposal to be as expeditious as possible.
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