Expert assistance in tax proceedings allowed for senior officers to manage complex cases and safeguard revenue. An officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take ... Summary
Expert assistance in tax proceedings allowed for senior officers to manage complex cases and safeguard revenue.
An officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or other proceedings before him, authorising discretionary engagement of expert resources to support technical or specialised aspects of administrative tax proceedings.
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