Power of income-tax authorities: specified officials may conduct enquiries with the full investigatory powers of an Assessing Officer. Section 256 confers competence on specified income-tax officials to conduct enquiries under the Act and expressly equips them with all the powers that an Assessing Officer has for the purpose of making such enquiries, thereby aligning their investigatory authority with that of an Assessing Officer.
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.
Power of income-tax authorities: specified officials may conduct enquiries with the full investigatory powers of an Assessing Officer.
Section 256 confers competence on specified income-tax officials to conduct enquiries under the Act and expressly equips them with all the powers that an Assessing Officer has for the purpose of making such enquiries, thereby aligning their investigatory authority with that of an Assessing Officer.
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