Notice for inquiry before assessment enables tax officers to require attendance, documents and information, subject to a time limit. An Assessing Officer may serve a notice for inquiry before assessment to require attendance, production of evidence or accounts (not older than six years prior to the relevant year), or verified written information including assets and liabilities; prior approval of the Joint Commissioner is required before demanding assets not in the accounts, and no such notice may be served after six months from the end of the financial year in which the return was furnished.
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.
Notice for inquiry before assessment enables tax officers to require attendance, documents and information, subject to a time limit.
An Assessing Officer may serve a notice for inquiry before assessment to require attendance, production of evidence or accounts (not older than six years prior to the relevant year), or verified written information including assets and liabilities; prior approval of the Joint Commissioner is required before demanding assets not in the accounts, and no such notice may be served after six months from the end of the financial year in which the return was furnished.
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