https://www.taxtmi.com/circulars?id=8583 Assessing Officers must obtain and record formal technical expert opinions and technical evidence in assessments involving complex technical issues and substantial revenue, identifying such cases early and initiating proceedings before limitation. CCIT/DGIT shall monitor complexities and assist in securing timely expert opinions; evidence must be provided to the assessee with a reasonable opportunity before assessment. After referral, Board must be informed via Member (IT) with case particulars, expert details and tax effect. en-us Wed, 30 Mar 2011 00:00:00 +0530 Tue, 28 Jun 2011 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8583 Assessing Officers must obtain and record formal technical expert opinions and technical evidence in assessments involving complex technical issues and substantial revenue, identifying such cases early and initiating proceedings before limitation. CCIT/DGIT shall monitor complexities and assist in securing timely expert opinions; evidence must be provided to the assessee with a reasonable opportunity before assessment. After referral, Board must be informed via Member (IT) with case particulars, expert details and tax effect. Circulars Income Tax Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8583