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Procedure in appeal Section 250 - Income Tax - Ready Reckoner - Income Tax

Extract

..... n or by a representative. (3) The Joint Commissioner (Appeals) or the Commissioner (Appeals) shall have the power to adjourn the hearing of the appeal from time to time. (4) The 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 Joint Commissioner (Appeals) or the Commissioner (Appeals). (5) The Joi .....

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Procedure in appeal Section 250 - Income Tax - Ready Reckoner - Income Tax

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..... , as the case may be.. (6B) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of disposal of appeal by Commissioner (Appeals), so as to impart greater efficiency, transparency and accountability by- (a) eliminating the interface between the Commissioner (Appeals) and the appellant in the course of appellate proceedings to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and func .....

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Procedure in appeal Section 250 - Income Tax - Ready Reckoner - Income Tax

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