https://www.taxtmi.com/acts?id=6862 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Feb 2026 14:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6862 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. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6862