Income-tax Act, 1961 / Chapter XX-A

Section 269O - Appearance by Authorised Representative or Registered Valuer

Section 269O of the Income-tax Act, 1961 dealt with the right of a person involved in proceedings under Chapter XX-A to appear through an authorised representative or, for specified valuation questions, a registered valuer. The provision also required personal attendance when a person was called for examination on oath or affirmation.

Historical applicability: Chapter XX-A concerned acquisition of certain immovable properties in specified older transactions. Under Section 269RR, the Chapter does not apply to transfers made after 30 September 1986. Section 269O should therefore not be treated as a general rule for modern property transfers or all current tax proceedings.

Section 269O - statutory provision

Any person who is entitled or required to attend before a competent authority or the Appellate Tribunal in any proceeding under this Chapter, otherwise than when required to attend personally for examination on oath or affirmation, may attend—

(a) by an authorised representative in connection with any matter;

(b) by a registered valuer in connection with any matter relating to the valuation of any immovable property for the purposes of this Chapter or the estimation of the amount by which the compensation payable under sub-section (1) of section 269J for the acquisition of any immovable property may be reduced or, as the case may be, increased in accordance with the provisions of clause (a) or clause (b) of sub-section (2) of that section.

Explanation.—In this section,—

(i) "authorised representative" has the same meaning as in section 288;

(ii) "registered valuer" has the same meaning as in clause (oaa) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).

The uploaded source repeated part of clause (b) and the Explanation due to a formatting error. The repeated passage has been consolidated without changing its substantive meaning. For an authoritative legal text, consult the official legislation.

Meaning and scope of Section 269O

Appearance through an authorised representative

Clause (a) allowed a person who was entitled or required to attend proceedings before the competent authority or Appellate Tribunal under Chapter XX-A to appear through an authorised representative on any matter, except where personal examination on oath or affirmation was required. The term was defined by reference to Section 288, which deals with authorised representation under the Income-tax Act.

Appearance through a registered valuer

Clause (b) specifically permitted a registered valuer to appear in matters concerning the value of immovable property and estimates of changes to compensation under Section 269J. This was a specialised right of appearance for valuation questions, not a general entitlement to act as representative in every issue.

Personal attendance remains necessary in certain cases

The opening words expressly excluded attendance by a representative where the person was required to attend personally for examination on oath or affirmation. An appointment of a representative did not override that requirement.

Definitions and related legal provisions

Competent authority: The authority exercising acquisition-related functions under Chapter XX-A; see Section 269B.
Authorised representative: A person qualifying under Section 288 of the Income-tax Act, 1961, subject to that provision's conditions and restrictions.
Registered valuer: For this historical provision, the meaning assigned by Section 2(oaa) of the Wealth-tax Act, 1957; this reference should not be confused with separate contemporary valuer-registration regimes.
Section 269J: The historical provision addressing compensation for acquisition and adjustments for property damage or improvements.
Section 269RR: The provision limiting Chapter XX-A by excluding transfers made after 30 September 1986.

Practical implications

For an old acquisition dispute governed by Chapter XX-A, the distinction between a general authorised representative and a valuation specialist may affect who can appear on a particular issue. The record should establish the date of transfer, the nature of the proceedings, the authority before which attendance is required and whether personal testimony has been directed.

For present-day income-tax representation, Section 288 and the applicable procedural rules should be examined independently. Section 269O does not itself establish a current, universal right of representation in modern proceedings.

Official legal resources

This page explains a historical statutory provision for legal research and is not a substitute for checking the applicable legislation, amendments and case-specific procedural orders.