Procedure in appeal
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.... (2) The following shall have the right to be heard at the hearing of the appeal, namely:- (a) the appellant, either in person or by an authorised representative; (b) the Assessing Officer, either in person or by a representative. (3) The Commissioner (Appeals) shall have the power to adjourn the hearing of the appeal from time to time. (4) The Com....


TaxTMI
TaxTMI