Power to call for information enables tax authority to require persons to furnish relevant information for inquiries and processing. The prescribed income-tax authority may issue a notice requiring any person to furnish information or documents useful or relevant to an inquiry or proceeding under the Act, specifying the form, manner and time; such information may be processed and utilised as per the scheme notified under section 260, and 'proceeding' carries the meaning given in section 253.
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 to call for information enables tax authority to require persons to furnish relevant information for inquiries and processing.
The prescribed income-tax authority may issue a notice requiring any person to furnish information or documents useful or relevant to an inquiry or proceeding under the Act, specifying the form, manner and time; such information may be processed and utilised as per the scheme notified under section 260, and "proceeding" carries the meaning given in section 253.
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