https://www.taxtmi.com/acts?id=6855 Rule 55B requires the Chief Commissioner or Commissioner to fix hearing details and notify appellant and Tax Recovery Officer; both have the right to be heard (appellant may be represented). The authority may grant time, adjourn, or direct further inquiry. It may permit additional grounds of appeal if omission was not wilful or unreasonable. Disposal must be by written order setting points, division and reasons, and communicated to the appellant, defaulter (if different) and the Tax Recovery Officer; appeals should be disposed of expeditiously, aiming for disposal within six months. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Feb 2026 16:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6855 Rule 55B requires the Chief Commissioner or Commissioner to fix hearing details and notify appellant and Tax Recovery Officer; both have the right to be heard (appellant may be represented). The authority may grant time, adjourn, or direct further inquiry. It may permit additional grounds of appeal if omission was not wilful or unreasonable. Disposal must be by written order setting points, division and reasons, and communicated to the appellant, defaulter (if different) and the Tax Recovery Officer; appeals should be disposed of expeditiously, aiming for disposal within six months. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6855