Procedure in appeal

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....hall have the power to adjourn the hearing of the appeal from time to time. (4) The 7[****] 24[Joint Commissioner (Appeals) or the Commissioner (Appeals)] may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the 9[Assessing] Officer to make further inquiry and report the result of the same to the 10[****] 24[Joint Commissioner (Appeals) or the Commissioner (Appeals)]. (5) The 12[****] 24[Joint Commissioner (Appeals) or the Commissioner (Appeals)] may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the 14[****] 24[Joint Commissioner (Appeals) or the Commissioner (Appeals)] is satisfied that the omission of that ground from....

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....on in the Official Gazette, direct that any of the provisions of this Act relating to jurisdiction and procedure for disposal of appeals by Commissioner (Appeals) shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: Provided that no direction shall be issued after the 31st day of March, 2022. 26[Provided further that the Central Government may amend any direction, issued under this sub-section on or before the 31st day of March, 2022, by notification in the Official Gazette.] (6D) Every notification issued under sub-section (6B) and sub-section (6C) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.] (7) On the disposa....

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....irect Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Appellate Assistant Commissioner" 6. Inserted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 7. Omitted vide Section 65 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, "Deputy Commissioner (Appeals) or, as the case may be, the" Earlier, Inserted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 And was Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Appellate Assistant Commissioner" 8. Inserted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-19....

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..... 10-07-1978 And was Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Appellate Assistant Commissioner" 15. Inserted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 16. Omitted vide Section 65 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, "Deputy Commissioner (Appeals) or, as the case may be, the" Earlier, Inserted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 And was Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Appellate Assistant Commissioner" 17. In....