Procedure in appeal 6
The Deputy Commissioner Appeals or, as the case may be, the Commissioner Appeals shall fix a day and place for the hearing of the appeal, and shall give notice of the same to the appellant and to the Assessing Officer against whose order the appeal is preferred.
The following 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. 1. Inserted by the Taxation Laws Amendment Act, 1975, w. e. f. 1- 10- 1975. 2. Inserted by the Direct Tax Laws Amendment Act, 1989, w. e. f. 1- 4- 1989. 3. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988. 4. Inserted by the Finance No. 2 Act, 1977, w. e. f. 10- 7- 1978. 5. Substituted for this sub- section by the Direct Tax Laws Amendment Act, 1989, w. e. f. 1- 4- 1989. 7. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988. 8. Inserted by the Finance No. 2 Act, 1977, w. e. f. 10- 7- 1978. 9. Substituted for Income- tax by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988. 10. Ibid.
a the appellant, either in person or by an authorised representative
b the Assessing Officer, either- in person or by a representative. 1. Inserted by the Taxation Laws Amendment Act, 1975, w. e. f. 1- 10- 1975. 2. Inserted by the Direct Tax Laws Amendment Act, 1989, w. e. f. 1- 4- 1989. 3. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988. 4. Inserted by the Finance No. 2 Act, 1977, w. e. f. 10- 7- 1978. 5. Substituted for this sub- section by the Direct Tax Laws Amendment Act, 1989, w. e. f. 1- 4- 1989. 7. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988. 8. Inserted by the Finance No. 2 Act, 1977, w. e. f. 10- 7- 1978. 9. Substituted for Income- tax by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988. 10. Ibid.
Substituted for Commissioner by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988.
The Deputy Commissioner Appeals or, as the case may be, the Commissioner Appeals shall have the power to adjourn the hearing of the appeal from time to time.
The Deputy Commissioner Appeals or, as the case may be, the Commissioner Appeals may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the Assessing Officer to make further inquiry and report the result of the same to the Deputy Commissioner Appeals or, as the case may be, the Commissioner Appeals .
The Deputy Commissioner Appeals or, as the case may be, the Commissioner Appeals may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the Deputy Commissioner Appeals or, as the case may be, the Commissioner Appeals is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable.
The order of the Deputy Commissioner Appeals or, as the case may be, the Commissioner Appeals disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.
On the disposal of the appeal, the Deputy Commissioner Appeals or, as the case may be, the Commissioner Appeals shall communicate the order passed by him to the assessee and to the Chief Commissioner or Commissioner. 1. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988. 2. Inserted by the Finance No. 2 Act, 1977, w. e. f. 10- 7- 1978. 3. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988. 4. Inserted by the Finance No. 2 Act, 1977, w. e. f. 10- 7- 1978. 5. Substituted for Income- tax by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988. 6. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988. 7. Inserted by the Finance No. 2 Act, 1977, w. e. f. 10- 7- 1978. 8. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988. 9. Inserted by the Finance No. 2 Act, 1977, w. e. f. 10- 7- 1978. 10. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws. Amendment Act, 1987, w. e. f. 1- 4- 1988. 11. Inserted by the Finance No. 2 Act, 1977, w. e. f. 10- 7- 1978. 12. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988. 13. Inserted by the Finance No. 2 Act, 1977, w. e. f. 10- 7- 1978. 14. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988. 15. Inserted by the Finance No. 2 Act, 1977, w. e. f. 10- 7- 1978. 16. Substituted for Commissioner by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988.