Expert assistance permitted in tax proceedings where complexity or revenue interest warrants officer discretion to employ experts. 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 permitted in tax proceedings where complexity or revenue interest warrants officer discretion to employ experts.
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 any other proceedings before him, vesting discretion in the officer to determine when and how external technical or specialised knowledge should be used in administrative tax proceedings.
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