Valuation Officer appointments under wealth-tax rules: reappointments allowed and eligibility requires company-circle service or commerce/CA qualification. Approval is granted for appointing Assistant Commissioners as Valuation Officers for shares and securities; officers whose earlier valuation appointments were cancelled on promotion may be reappointed. Appointment proposals may include Income-tax Officers and Assistant Commissioners provided the officer has worked in Company Circles, or is a Commerce graduate, or is a Chartered Accountant.
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.
Valuation Officer appointments under wealth-tax rules: reappointments allowed and eligibility requires company-circle service or commerce/CA qualification.
Approval is granted for appointing Assistant Commissioners as Valuation Officers for shares and securities; officers whose earlier valuation appointments were cancelled on promotion may be reappointed. Appointment proposals may include Income-tax Officers and Assistant Commissioners provided the officer has worked in Company Circles, or is a Commerce graduate, or is a Chartered Accountant.
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