Procedure in appeal

Tax2026104 sections8 chapters

Chapter VII APPEAL AND REVISION

Statutory text

(1) At the hearing of an appeal, an appellant may be allowed to go into any ground not specified in the grounds of appeal or take additional evidence where necessary, if it is established that such omission was not wilful or unreasonable.
(2) The Appellate Authority may, after making such further inquiry as may be necessary, pass such order, as he thinks fit, just and proper, confirming, modifying or annulling the decision or order appealed against, as the case may be.
(3) The appeal shall be heard and decided within a period of six months from the date on which such appeal is filed: Provided that if an appeal is not decided within the period specified, the relief prayed for in the appeal shall be deemed to have been granted. ---

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