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Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.
153.1 Introduction
This Section enables the Officer not below the rank of an Assistant Commissioner to take assistance of an expert at any stage of scrutiny, inquiry, investigation or any proceedings. 153.2 Analysis
This section will enable the Officer to take assistance of experts like IT professional, Lawyer, Technocrat, CA etc considering the nature and complexity of the case and revenue’s interest. These experts would assist the concerned officer in scrutiny, inquiry, investigation or any other proceedings.
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