Power to call for information requires persons to furnish verified documents relevant to tax inquiries or proceedings. Section 133C empowers a prescribed income tax authority to issue notices requiring persons to furnish information or documents, verified in a specified manner, if such material is useful or relevant to any inquiry or proceeding under the Income tax Act; 'proceeding' is to be understood as 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 requires persons to furnish verified documents relevant to tax inquiries or proceedings.
Section 133C empowers a prescribed income tax authority to issue notices requiring persons to furnish information or documents, verified in a specified manner, if such material is useful or relevant to any inquiry or proceeding under the Income tax Act; "proceeding" is to be understood as in the Explanation to section 133A.
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