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of <h1>Income Tax Bill 2025 Clause 359 mirrors 1961 Act appeal procedures but omits faceless appeal provisions</h1> The Income Tax Bill 2025's Clause 359 establishes appellate procedures largely mirroring Section 250 of the Income-tax Act 1961. Both provisions require appellate authorities to fix hearings, notify parties, and provide hearing rights to appellants and assessing officers. The appellate authority retains powers to adjourn proceedings, conduct further inquiries, and permit new grounds of appeal if omissions were not willful or unreasonable. Orders must be written with reasoned decisions, and appeals should be disposed within one year where possible. A notable difference is Clause 359's omission of explicit provisions for faceless appeals and scheme-based disposal mechanisms present in Section 250, potentially limiting digital process innovations unless addressed elsewhere in the new legislation.
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