Income-tax Act, 1961

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 .... To read the full section download the app from Google Play store