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Procedure to be followed in appeal.

Section 16 - TAX MANAGEMENT - Other Direct Tax Provisions - Section 16 - 16. (1) The Commissioner (Appeals) shall fix a date and place for the hearing of the appeal, and shall give notice of the same to the appellant and 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, namely:- (a) the appellant, either in person or by an authorised representative; (b) the Assessing Officer, either in person or by .....

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