(4)The [[Joint Commissioner] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ][(Appeals)] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ][Inserted by Act 45 of 1972, Section 11 (w.e.f. 1.1.1973). ] [or, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).] may,-(a)at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal;(b)before disposing of an appeal, make such further inquiry as he thinks fit or cause further inquiry to be made by the Assessing Officer or, as the case may be, the Valuation Officer.
