Taking assistance from an expert empowers senior officers to use external expertise during any stage of tax proceedings. 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, enabling senior officers to obtain external specialised input to assist administrative decision making throughout 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.
Taking assistance from an expert empowers senior officers to use external expertise during any stage of tax proceedings.
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, enabling senior officers to obtain external specialised input to assist administrative decision making throughout tax proceedings.
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