Taking assistance from an expert.

Section 153

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.

AI Explanation

Any officer, specifically an Assistant Commissioner or someone of a higher rank, can decide to get help from an expert. This decision is influenced by factors such as the complexity of the case, the nature of the issues involved, and the overall interest of revenue.

Utilizing Expertise

This authority allows officers to bring in experts at any stage of their work, whether it's examining documents, conducting inquiries, investigating a situation, or handling any other proceedings. The idea is to ensure that the expertise needed for a thorough understanding and resolution of the matter is readily available.

By having this provision, the authorities can enhance their understanding of intricate cases and make more informed decisions, ultimately safeguarding the financial interests involved.