Income-tax Act,1961
Act No : 43
Section :
Procedure in appeal 6.
250. Procedure in appeal 6 (1) The 7 [Deputy Commissioner (Appeals)] 8[or, as the case may be, 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 9[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 10[Assessing] Officer, either-in person or by a representative. --------------------------------------------------------------------- 1 Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10- 1975. 2 Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4- 1989. 3 Substituted for 'Appellate Assistant Commissioner' by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 4 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 5 Substituted for 'this sub-section' by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 7 Substituted for 'Appellate Assistant Commissioner' by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 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. 1-4-1988. 10 Ibid. ---------------------------------------------------------------------- 1.720 (3) The 1[Deputy Commissioner (Appeals)] 2 [or, as the case may be, the Commissioner (Appeals)] shall have the power to adjourn the hearing of the appeal from time to time. (4) The 3 [Deputy Commissioner (Appeals) ] 4 [or, as the case may be, the Commissioner (Appeals)] may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the 5[Assessing] Officer to make further inquiry and report the result of the same to the 6[Deputy Commissioner (Appeals)] 7[or, as the case may be, the Commissioner (Appeals)]. (5) The 8[Deputy Commissioner (Appeals)] 9[or, as the case may be, 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 10[Deputy Commissioner (Appeals)] 11[or, as the case may be, the Commissioner (Appeals)] is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable. (6) The order of the 12[Deputy Commissioner (Appeals)] 13[or, as the case may be, the Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. (7) On the disposal of the appeal, the 14 [Deputy Commissioner (Appeals)] 15[or, as the case may be, the Commissioner (Appeals)] shall communicate the order passed by him to the assessee and to the 16[ Chief Commissioner or Commissioner]. ---------------------------------------------------------------------- 1 Substituted for "Appellate Assistant Commissioner' by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 2 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 3 Substituted for 'Appellate Assistant Commissioner' by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 4 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 5 Substituted for 'Income-tax' by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 6 Substituted for 'Appellate Assistant Commissioner' by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 7 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 8 Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 9 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 10 Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws .(Amendment) Act, 1987, w.e.f. 1-4-1988. 11 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 12 Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 13 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 14 Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 15 Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 16 Substituted for 'Commissioner' by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. ---------------------------------------------------------------------- 1.721 2. Departmental appellate authorities should pass appellate orders in all cases within 20 days after the final hearing and in all duly heard cases before relinquishing charge on transfer or proceeding on leave. [Instruction No. 1489, dated 3rd November, 1982]
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