Case Law Details
Case Name : Kathiroor Service Cooperative Bank Ltd. Vs Commissioner of Income Tax (CIB) & Ors. (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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 general nature can be called for a...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
What is the time limit for issue of notice ?