Case Law Details
Case Name : Kathiroor Service Cooperative Bank Ltd. Vs Commissioner of Income Tax (CIB) & Ors. (Supreme Court of India)
Appeal Number : Civil Appeal No. 7460 of 2013
Date of Judgement/Order : 27/08/2013
Related Assessment Year :
Courts :
Supreme Court of India
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Powers under section 133(6) are in the nature of survey and a general inquiry to identify persons who are likely to have taxable income and whether they are in compliance with the provisions of the Act. It would not fall under the restricted domains of being “area specific” or “case specific.” Section 133(6) does not refer to any inquiry about any particular person or assessee, but pertains to information in relation to “such points or matters” which the assessing authority issuing notices requires. This clearly illustrates that the information of ge
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