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    <title>APPEAL ADMINISTRATION: COMMISSIONER (APPEALS) – PART DISPOSAL OF APPEALS CAN EXPEDITE JUSTICE AND RECOVERY .</title>
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    <description>The article proposes statutory and procedural reform to enable part disposal of appeals by the Commissioner (Appeals): allow routine or covered grounds to be decided promptly (within a shorter timeframe) while complex grounds remain pending for necessary enquiries, impose a firm final disposal deadline, require time-bound submissions from parties and comments from the Assessing Officer, and mandate prompt issuance of orders after hearing to prevent delays caused by transfers or administrative inaction.</description>
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