Procedure in appeal – Section 250

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

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....hall state the points for determination, the decision thereon and the reason for the decision. * (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 section 250(1) or - trans....

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....urposes of giving effect to the scheme made under section 250(6B), by notification 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: - no direction shall be issued ....