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<h1>Appeals Process in Section 250: Hearings, Inquiries, and Timely Resolutions for Enhanced Transparency and Efficiency</h1> The procedure for appeals under Section 250 involves the Joint Commissioner (Appeals) or Commissioner (Appeals) setting a hearing date and notifying the appellant and Assessing Officer. Both parties can be heard, and the hearing may be adjourned. The Commissioner may conduct further inquiries or allow new grounds of appeal if justified. Decisions must be written, stating the determinations and reasons. Appeals should ideally be resolved within a year. The Central Government can implement a scheme to enhance efficiency and transparency in appeals, possibly altering jurisdiction and procedures, with such changes reported to Parliament. The final order is communicated to relevant parties.
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