Appearance by registered valuers: permit professional representation in valuation proceedings before tax authorities and tribunals. Authorises attendance by a registered valuer on behalf of an assessee before any wealth-tax authority or the Appellate Tribunal in matters relating to the valuation of any asset, operating notwithstanding other provisions of the Act, but excepting instances where the assessee is required under the Act to attend in person.
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 valuers: permit professional representation in valuation proceedings before tax authorities and tribunals.
Authorises attendance by a registered valuer on behalf of an assessee before any wealth-tax authority or the Appellate Tribunal in matters relating to the valuation of any asset, operating notwithstanding other provisions of the Act, but excepting instances where the assessee is required under the Act to attend in person.
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