Sec 153 – Taking assistance from an expert

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Sec 153 – Taking assistance from an expert 2017-04-14T03:08:56+00:00

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  • Miloni ShahMiloni Shah
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    #1215 |

    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.

    Priya MadrechaPriya Madrecha
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    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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