Expert assistance by tax officers enables technical expertise during proceedings to address complex or unclear electronic evidence. Section 153 empowers an officer not below the rank of Assistant Commissioner to obtain expert assistance at any stage of scrutiny, inquiry, investigation or other proceedings, with the decision guided by the nature and complexity of the case and the interest of revenue; for example, an IT professional may be engaged where computer-stored information appears not to reveal correct taxable details.
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.
Expert assistance by tax officers enables technical expertise during proceedings to address complex or unclear electronic evidence.
Section 153 empowers an officer not below the rank of Assistant Commissioner to obtain expert assistance at any stage of scrutiny, inquiry, investigation or other proceedings, with the decision guided by the nature and complexity of the case and the interest of revenue; for example, an IT professional may be engaged where computer-stored information appears not to reveal correct taxable details.
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