Power to require returns: Commissioner may compel any person to furnish prescribed additional returns when requested. The Commissioner is empowered to demand supplementary returns beyond those enumerated under section 26. This authority extends to any person, whether a registered dealer or not, and applies where a person furnishes information on their own behalf or as an agent or trustee. Returns must be furnished in the prescribed form and may be required as and when the Commissioner directs.
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 require returns: Commissioner may compel any person to furnish prescribed additional returns when requested.
The Commissioner is empowered to demand supplementary returns beyond those enumerated under section 26. This authority extends to any person, whether a registered dealer or not, and applies where a person furnishes information on their own behalf or as an agent or trustee. Returns must be furnished in the prescribed form and may be required as and when the Commissioner directs.
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