Expert assistance in tax proceedings allows senior officers to consult experts during scrutiny, inquiry or investigation stages. Section 153 authorises an officer not below the rank of Assistant Commissioner to take assistance of any expert, having regard to the nature and ... Summary
Expert assistance in tax proceedings allows senior officers to consult experts during scrutiny, inquiry or investigation stages.
Section 153 authorises an officer not below the rank of Assistant Commissioner to take assistance of any expert, having regard to the nature and complexity of the case and the interest of revenue, at any stage of scrutiny, inquiry, investigation or any other proceedings before him.
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