Appearance by approved valuer permits representation in valuation matters before tax authorities, subject to commissioner approval and exceptions. An assessee entitled or required to attend on matters relating to valuation of any asset may attend through an approved valuer approved by the Principal Commissioner or Commissioner under prescribed rules, but this does not apply where the assessee must give personal attendance for examination on oath or affirmation under section eight.
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 approved valuer permits representation in valuation matters before tax authorities, subject to commissioner approval and exceptions.
An assessee entitled or required to attend on matters relating to valuation of any asset may attend through an approved valuer approved by the Principal Commissioner or Commissioner under prescribed rules, but this does not apply where the assessee must give personal attendance for examination on oath or affirmation under section eight.
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