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of <h1>Reasonable notice for tax appeal hearings u/s 253(1), allowing time to instruct authorised representatives before appearance</h1> In an appeal filed under section 253(1), the Tribunal must, when fixing the date for the respondent to appear and answer, allow reasonable time to enable necessary communication with the Commissioner through the proper channel and the issuance of instructions to an authorised representative to appear and answer on the respondent's behalf, thereby ensuring the respondent has adequate opportunity to receive directions and arrange representation before the hearing date.
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