Scrutiny : You Can Legally Approach Higher Authority for Intervening the Proceeding !

In case of scrutiny case under section 143(2) , many times , the tax payer or his authorized representative -a chartered accountant or a tax practitioner- feel that the A.O is not understanding their , otherwise , easy explanation on an issue and thinks of  approaching the  senior officer when. Such a scenario was actually perceived by the legislature and therefore it was provided  under Income tax Act that  an assessee can apply for intervention in the scrutiny proceeding  before higher tax authority even during the pendency of assessment proceeding under Income Tax Act.