Representation by registered valuer permitted in valuation matters, subject to exception for personal oath-bound examination. An assessee may attend valuation-related proceedings before income-tax authorities or the Appellate Tribunal through a registered valuer, except where personal attendance is required for examination on oath or affirmation; 'registered valuer' means a person registered under the statutory provision for valuers.
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.
Representation by registered valuer permitted in valuation matters, subject to exception for personal oath-bound examination.
An assessee may attend valuation-related proceedings before income-tax authorities or the Appellate Tribunal through a registered valuer, except where personal attendance is required for examination on oath or affirmation; "registered valuer" means a person registered under the statutory provision for valuers.
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