TMI BlogProcedure in appealX X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) or the Commissioner (Appeals) ] 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ystem with dynamic jurisdiction in which appeal shall be disposed of by one or more 24 [ Joint Commissioner (Appeals) or the Commissioner (Appeals) ] . (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (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. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16. 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. 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 Appellate Assistant Commissioner by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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