Appearance by registered valuer permitted for valuation matters, with personal attendance required when examination on oath is mandated. An assessee entitled or required to attend before a tax authority or the Appellate Tribunal on valuation matters may attend through a registered valuer, except where the assessee is required to attend personally for examination on oath or affirmation under the provision governing personal examination.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appearance by registered valuer permitted for valuation matters, with personal attendance required when examination on oath is mandated.
An assessee entitled or required to attend before a tax authority or the Appellate Tribunal on valuation matters may attend through a registered valuer, except where the assessee is required to attend personally for examination on oath or affirmation under the provision governing personal examination.
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