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ITO (Intelligence) Empowered to Issue Section 133(6) Notices: Kerala HC
Case Law Details
- Case Name
- Enanalloor Service Co-Operative Bank Limited Vs ITO (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All High Courts, Kerala High Court
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Enanalloor Service Co-Operative Bank Limited Vs ITO (Kerala High Court)
Kerala High Court has dismissed a batch of 34 appeals filed by various co-operative banks challenging the authority of the Income Tax Officer (Intelligence) to demand information under Section 133(6) of the Income Tax Act for the financial years 2010-11, 2011-12, and 2012-13. The banks had previously been unsuccessful in their appeals before the Commissioner of Appeals and the Income Tax Appellate Tribunal. The central legal question revolved around whether the Income Tax Officer (Intelligence) possessed the jurisdiction t...
