Appearance by registered valuer in certain matters
269. (1) Any assessee who is entitled, or required, to attend before any income-tax authority, or the Appellate Tribunal, in connection with any matter relating to the valuation of any asset, may attend through a registered valuer.
(2) However, the provisions of sub-section (1) shall not apply in a case where the assessee is required to attend personally for examination on oath, or affirmation, under section 138.
