Amendment of section 250.

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....tituted; (b) for sub-section (6A), the following sub-section shall be substituted, namely:-- "(6A) In every appeal, the Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case may be, where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed before him under subsection (1) or transferred to....

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....s) wherever the term the Commissioner (Appeals) occurs. It is further proposed to substitute sub-section (6A) of the said section so as to provide that in every appeal, the Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case may be, where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed....