Power to call for information enables tax authority to require persons to furnish verified documents relevant to tax inquiries. Insertion of section 133C empowers the prescribed income-tax authority to issue a notice to any person, requiring that person, on or before a specified date, to furnish information or documents verified in the manner specified, where such material may be useful for, or relevant to, any enquiry or proceeding under the Income-tax Act; 'proceeding' is as defined in the Explanation to section 133A.
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.
Power to call for information enables tax authority to require persons to furnish verified documents relevant to tax inquiries.
Insertion of section 133C empowers the prescribed income-tax authority to issue a notice to any person, requiring that person, on or before a specified date, to furnish information or documents verified in the manner specified, where such material may be useful for, or relevant to, any enquiry or proceeding under the Income-tax Act; "proceeding" is as defined in the Explanation to section 133A.
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