Attending Personal Hearing
Querist : Anonymous
However the same does not apply to fiscal proceedings in so far as the concerned statutes have a provision which mandates that the information in respect of an individual proceeding shall not be made public except in certain circumstances.
Therefore a third party cannot claim a right to witness the quasi judicial proceeding.
Querist : Anonymous
Also go through Sec 138(2) r/w Sec 280 of Income Tax Act
Pls see the following authorities
194 ITR 228 (SC) Dagi Ram Pindi Lall vs Trilor CHand Jain
260 ITR 426 ( Orissa) Debasis Sahu vs Nabeen Sahu
Querist : Anonymous
So in a case where no order of Court of Law, the commissioner, can perhaps exercise his privilege. Then it, the permission for presence by a third party is to be acceded or refused by the Revenue officer. But there is no blanket bar on such issues.
Click here to login now
Similar Resolved Queries
- Opting our of sec 44AD
- GST Treatment of Insurance Commission for Existing GST Holder
- SALE OF MOTOR CAR BY REGISTERED INDIVIDUAL
- Copyright software
- Multiple trade mark
- Value of property in capital gain
- Transporter Declaration form
- LC charges in relation to Asset purchased should be Capitalised ?
- Regarding TDS Applicability For Director Remuneration
- Regarding appeal to GSTAT
- Invoice V/S Goods receipt Note Date
- Form 121 & TDS deduction
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
