(3)The Joint Commissioner (Appeals) or the Commissioner (Appeals) may––(a)adjourn the hearing of the appeal; or(b)make such further inquiry as he thinks fit, before disposing of any appeal, or may direct the Assessing Officer to make further inquiry and report the result of the same; or(c)allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if he is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable.
