Expert assistance in tax proceedings allowed for senior officers to manage complex cases and safeguard revenue. 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 other proceedings before him, authorising discretionary engagement of expert resources to support technical or specialised aspects of administrative tax proceedings.
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.
Expert assistance in tax proceedings allowed for senior officers to manage complex cases and safeguard revenue.
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 other proceedings before him, authorising discretionary engagement of expert resources to support technical or specialised aspects of administrative tax proceedings.
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