Procedure in tax appeals: hearings, representation, inquiries, reasoned written orders and communication to parties. The appellate authority must notify parties of hearing and afford the appellant and Assessing Officer the right to be heard; it may adjourn, make or direct further inquiry, and allow unstated grounds if omission was not wilful or unreasonable. Disposal requires a written order stating points for determination, decisions and reasons. The authority should, where possible, decide appeals within one year from the end of the financial year of filing or transfer and must communicate the order to the assessee and the relevant senior tax commissioners.
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.
Procedure in tax appeals: hearings, representation, inquiries, reasoned written orders and communication to parties.
The appellate authority must notify parties of hearing and afford the appellant and Assessing Officer the right to be heard; it may adjourn, make or direct further inquiry, and allow unstated grounds if omission was not wilful or unreasonable. Disposal requires a written order stating points for determination, decisions and reasons. The authority should, where possible, decide appeals within one year from the end of the financial year of filing or transfer and must communicate the order to the assessee and the relevant senior tax commissioners.
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