Survey approval requirement: lower rank income tax officers must obtain senior approval before conducting surveys under section 133A. Where information is received from a prescribed authority, officers below Joint Director/Joint Commissioner require prior approval from a Joint Director or Joint Commissioner to act under section 133A(1); in other cases, officers below Director/Commissioner require prior approval from a Director or Commissioner.
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.
Survey approval requirement: lower rank income tax officers must obtain senior approval before conducting surveys under section 133A.
Where information is received from a prescribed authority, officers below Joint Director/Joint Commissioner require prior approval from a Joint Director or Joint Commissioner to act under section 133A(1); in other cases, officers below Director/Commissioner require prior approval from a Director or Commissioner.
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