Appearance by registered valuer permitted in tax valuation proceedings, subject to exception for personal oath-based examination. Clause 513 allows an assessee entitled or required to attend before any income-tax authority or the Appellate Tribunal in proceedings relating to valuation of any asset to appear through a registered valuer; the substitution does not apply where the assessee must attend personally for examination on oath or affirmation under section 246, and 'registered valuer' means a person registered as a valuer under section 514.
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 in tax valuation proceedings, subject to exception for personal oath-based examination.
Clause 513 allows an assessee entitled or required to attend before any income-tax authority or the Appellate Tribunal in proceedings relating to valuation of any asset to appear through a registered valuer; the substitution does not apply where the assessee must attend personally for examination on oath or affirmation under section 246, and "registered valuer" means a person registered as a valuer under section 514.
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