Income Tax Act, 1967.

Procedure on appeals.

421.—(1) The inspector may attend every appeal, and shall be entitled—

(a) to be present during all the time of the hearing and at the determination of the appeal; and

(b) to produce any lawful evidence in support of the assessment; and

(c) to give reasons in support of the assessment.

(2) Upon any appeal the Special Commissioners shall permit any barrister or solicitor to plead before them on behalf of the appellant or officers, either viva voce or in writing, and shall hear any accountant, being any person who has been admitted a member of an incorporated society of accountants.

(3) If, on an appeal, it appears to the Commissioners by whom the appeal is heard, or to a majority of such Commissioners, by examination of the appellant on oath or affirmation, or by other lawful evidence, that the appellant is overcharged by any assessment, the Commissioners shall abate or reduce the assessment accordingly, but otherwise the assessment shall stand good.

(4) If, on any appeal, it appears to the Commissioners that the person assessed ought to be charged in an amount exceeding the amount contained in the assessment, they shall charge him with the excess.