Procedure in appeal.

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..... peal is preferred. (2) 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. (3) The Joint Commissioner (Appeals) or the Commissioner (Appeals) may-- (a) adjourn the hearing of the appeal; or (b) make such further inquiry as h .....

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..... m under section 356. (6) On the disposal of the appeal, the Joint Commissioner (Appeals) or the Commissioner (Appeals) shall communicate the order passed by him to the assessee and to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. - Clause 359 of the Bill seeks to provide for procedure in appeal.
Statute, statutory provisions legislation, l .....

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