Appeal procedure under Black Money Act: Commissioner (Appeals) hearing, inquiries, written orders, one-year disposal, and notice to parties. Section 16 requires the Commissioner (Appeals) to fix a hearing date, notify the appellant and Assessing Officer, and permit both to be heard. The Commissioner may adjourn, make further inquiries, or direct the Assessing Officer to inquire and report. New grounds may be allowed if omission was not wilful or unreasonable. Disposal must be by a written order stating points, decision and reasons, communicated to the assessee and relevant Commissioners, and appeals should be disposed of expeditiously, endeavouring to do so within one year from the end of the financial year in which the appeal was preferred.