Section 55B(3) in Income-Tax (Certificate Proceedings) Rules, 1962
(3)[ The [Chief Commissioner or Commissioner] [Substitued for the words Tax Recovery Commissioner by the Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990] may, if sufficient cause is shown, at any stage of the appeal, grant time to the parties or to any of them, and may, for reasons to be recorded in writing, adjourn from time to time the hearing of the appeal.]
