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          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.

          <h1>Power to call for information: income-tax authorities may compel targeted persons and intermediaries to furnish specified records for enquiries.</h1> Power to call for information permits designated income-tax authorities to require specified persons and entities to furnish information, accounts or verified statements useful or relevant for enquiries or proceedings under the Act. Authorities include Assessing Officer, Joint Commissioner, Joint Commissioner (Appeals) and Commissioner (Appeals); competent authority and Assistant Director may exercise subsection (1)(a). Specified targets include individuals, firms, Hindu undivided families, trustees, guardians, agents, assessees and market intermediaries with prescribed disclosure obligations. Exercise is subject to prior approval requirements for lower-ranked officers and may be used by notified authorities for agreement-related purposes even if no proceedings are pending.

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