Hearing schedule compliance requires recording hearing dates and advance notice of adjournments to taxpayers, plus display of cancellations on noticeboards.

ITOs must include a column for the date of hearings in assessment orders to enable supervisory monitoring, and where hearings are cancelled or adjourned the assessee must be informed in advance by letter or telephone where possible; cancellations or adjournments must also be displayed on the ITO's office notice-board and on the department's general notice-board, and necessary instructions issued to subordinate officers to ensure compliance.

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