Discovery and production powers allow tax authorities court-like compulsion and impoundment, subject to custody limits and senior approval. Prescribed income-tax authorities and the Dispute Resolution Panel possess court-like powers for discovery and inspection, enforcing attendance and oath-bound examination, compelling production of books and other documents, and issuing commissions for the purposes of the Code, whether or not proceedings are pending. Such authorities may impound produced books and documents and retain them in custody subject to rules; officials below Joint Commissioner must record reasons before impounding and secure senior approval to retain impounded materials beyond the prescribed custody period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Discovery and production powers allow tax authorities court-like compulsion and impoundment, subject to custody limits and senior approval.
Prescribed income-tax authorities and the Dispute Resolution Panel possess court-like powers for discovery and inspection, enforcing attendance and oath-bound examination, compelling production of books and other documents, and issuing commissions for the purposes of the Code, whether or not proceedings are pending. Such authorities may impound produced books and documents and retain them in custody subject to rules; officials below Joint Commissioner must record reasons before impounding and secure senior approval to retain impounded materials beyond the prescribed custody period.
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