Procedure to be followed in appeal.

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Full Text of the Document

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....t whose order the appeal is preferred. (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) may adjourn the hearing of the appeal whenever he considers it necessary or expedient to do so....