Disclosure of assessee information requires specific request and reply forms and allows withholding if assessment unfinished or public interest grounds. An applicant must request assessee information from the Chief Commissioner or Commissioner in Form I; the authority must furnish information in Form J, or if the assessment is incomplete notify in Form K, or if disclosure is contrary to the public interest notify in Form L. The rule reflects amendment replacing Commissioner references with Chief Commissioner or Commissioner.
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.
Disclosure of assessee information requires specific request and reply forms and allows withholding if assessment unfinished or public interest grounds.
An applicant must request assessee information from the Chief Commissioner or Commissioner in Form I; the authority must furnish information in Form J, or if the assessment is incomplete notify in Form K, or if disclosure is contrary to the public interest notify in Form L. The rule reflects amendment replacing Commissioner references with Chief Commissioner or Commissioner.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
