Procedure in appeal.250. (1) The
66[Joint Commissioner (Appeals) or 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.(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
67[Joint Commissioner (Appeals) or the] Commissioner (Appeals) shall have the power to adjourn the hearing of the appeal from time to time.(4) The
67[Joint Commissioner (Appeals) or 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
67[Joint Commissioner (Appeals) or the] Commissioner (Appeals).(5) The
67[Joint Commissioner (Appeals) or 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
67[Joint Commissioner (Appeals) or the] Commissione
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