Expert assistance permits senior tax officers to engage specialists during scrutiny, inquiry, investigation or other proceedings to protect revenue. Section 153 empowers any officer not below the rank of Assistant Commissioner to obtain expert assistance, where the nature and complexity of the case and ... Summary
Expert assistance permits senior tax officers to engage specialists during scrutiny, inquiry, investigation or other proceedings to protect revenue.
Section 153 empowers any officer not below the rank of Assistant Commissioner to obtain expert assistance, where the nature and complexity of the case and the interest of revenue require it, at any stage of scrutiny, inquiry, investigation or other proceedings before him.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.