Right to representation by registered valuer permitted in valuation-related tax proceedings, subject to a personal attendance exception. Section 287A allows an assessee to attend valuation-related income-tax proceedings by a registered valuer, defined by reference to the Wealth-tax Act, except when the assessee is mandatorily required to attend personally for examination on oath or affirmation.
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.
Right to representation by registered valuer permitted in valuation-related tax proceedings, subject to a personal attendance exception.
Section 287A allows an assessee to attend valuation-related income-tax proceedings by a registered valuer, defined by reference to the Wealth-tax Act, except when the assessee is mandatorily required to attend personally for examination on oath or affirmation.
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