Finance Act, 1968
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Amendment of section 416 of Income Tax Act, 1967. |
15.— Section 416 of the Income Tax Act, 1967 , is hereby amended by the insertion after subsection (8) of the following subsection: | |
“(8A) Where— | ||
(a) a person who has given notice of appeal does not attend before the Appeal Commissioners at the time and place appointed for the hearing of the appeal, | ||
(b) an application for the postponement of the hearing is made by a person who attends before the Appeal Commissioners on behalf of the appellant at the time and place aforesaid, and | ||
(c) the application is refused by the Appeal Commissioners, | ||
subsection (6) shall not have effect and the said Commissioners shall thereupon proceed to determine the appeal.”. |