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          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.

          <h1>Expert assistance in tax proceedings permitted to officers for complex cases to protect revenue during any inquiry or scrutiny.</h1> An officer not below the rank of Deputy Commissioner may take assistance of any expert at any stage of scrutiny, inquiry, investigation or other proceedings, where the nature and complexity of the case and the interest of revenue justify such assistance.

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