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TMI BlogProcedure in appealX X X X Extracts X X X X X X X X Extracts X X X X ..... ] shall have the power to adjourn the hearing of the appeal from time to time. (4) The 7[* * *] 24[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 9[Assessing] Officer to make further inquiry and report the result of the same to the 10[* * *] 24[Joint Commissioner (Appeals) or the Commissioner (Appeals)]. (5) The 12[* * *] 24[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 14[* * *] 24[Joint Commissioner (Appeals) or the Commissioner (Appeals)] is satisfied that the omission of that grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s)]. (6C) The Central Government may, for the purposes of giving effect to the scheme made under sub-section (6B), by notification in the Official Gazette, direct that any of the provisions of this Act relating to jurisdiction and procedure for disposal of appeals by 24[Joint Commissioner (Appeals) or the Commissioner (Appeals)] shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: Provided that no direction shall be issued after the 31st day of March, 2022. 26[Provided further that the Central Government may amend any direction, issued under this sub-section on or before the 31st day of March, 2022, by notification in the Official Gazette.] (6D) Every notification is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, as the case may be, the" was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 6. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 7. Words "Deputy Commissioner (Appeals) or, as the case may be, the" omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner (Appeals)" was substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and "or, as the case may be, the" was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Deputy Commissioner (Appeals) or, as the case may be, the" omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner (Appeals)" was substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and "or, as the case may be, the" was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 17. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 18. Inserted by the Finance Act, 1999, w.e.f. 1-6-1999. 19. Words "Deputy Commissioner (Appeals) or, as the case may be, the" omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner (Appeals)" was substituted for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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