Investigative powers expanded to allow tax directors to probe suspected concealed gifts even without pending proceedings. The amendment empowers the Director General, Director, Deputy Director or Assistant Director to exercise the investigative powers under section 36(1) when they have reason to suspect that gifts chargeable to gift-tax have been or may be concealed, permitting such inquiries and investigations even if no proceedings are pending against the person or class of persons within their jurisdiction.
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.
Investigative powers expanded to allow tax directors to probe suspected concealed gifts even without pending proceedings.
The amendment empowers the Director General, Director, Deputy Director or Assistant Director to exercise the investigative powers under section 36(1) when they have reason to suspect that gifts chargeable to gift-tax have been or may be concealed, permitting such inquiries and investigations even if no proceedings are pending against the person or class of persons within their jurisdiction.
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