Inquiry power: lower-rank income-tax authorities require prior approval from Director or Commissioner before conducting inquiries where no proceedings are pending. The amendment adds 'inquiry or' to the provision to cover formal inquiries and inserts a proviso requiring that, where no proceeding is pending, income-tax authorities below the rank of Director or Commissioner must obtain prior approval from the Director or Commissioner before exercising inquiry powers.
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Provisions expressly mentioned in the judgment/order text.
Inquiry power: lower-rank income-tax authorities require prior approval from Director or Commissioner before conducting inquiries where no proceedings are pending.
The amendment adds "inquiry or" to the provision to cover formal inquiries and inserts a proviso requiring that, where no proceeding is pending, income-tax authorities below the rank of Director or Commissioner must obtain prior approval from the Director or Commissioner before exercising inquiry powers.
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