Authorization scope in section 133A changed to permit 'any such authority' to authorize inspections under the Act. Amendment alters the authorization language in the Explanation to section 133A by substituting the words 'if so authorised by the Income-tax Officer' with 'if so authorised by any such authority', thereby broadening the class of officials or bodies that may provide the requisite authorization for actions under section 133A.
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.
Authorization scope in section 133A changed to permit "any such authority" to authorize inspections under the Act.
Amendment alters the authorization language in the Explanation to section 133A by substituting the words "if so authorised by the Income-tax Officer" with "if so authorised by any such authority", thereby broadening the class of officials or bodies that may provide the requisite authorization for actions under section 133A.
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