Appearance before Tax Recovery Officer: entitlement to attend personally or by authorised representative; Assessing Officer may be heard. Persons entitled or required to attend proceedings under the Second Schedule or these rules may appear before the Tax Recovery Officer in person or by an authorised representative (as defined in clauses (iii)-(vii) of subsection (2) of section 288), except where personal attendance under rule 83 is required. The Assessing Officer concerned has the right to be heard in such proceedings, personally or by a representative.
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 before Tax Recovery Officer: entitlement to attend personally or by authorised representative; Assessing Officer may be heard.
Persons entitled or required to attend proceedings under the Second Schedule or these rules may appear before the Tax Recovery Officer in person or by an authorised representative (as defined in clauses (iii)-(vii) of subsection (2) of section 288), except where personal attendance under rule 83 is required. The Assessing Officer concerned has the right to be heard in such proceedings, personally or by a representative.
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