Approval requirement for tax inspections: higher level authorisation needed before retaining books or initiating inspection actions. The amendment requires prior supervisory approval before retaining books of account beyond ten days and prohibits lower level officers from initiating inspection actions without higher level authorisation; it also expands the statutory definition of 'income tax authority' to include a range of specified tax officers and explicitly includes Inspectors for certain inspection powers.
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.
Approval requirement for tax inspections: higher level authorisation needed before retaining books or initiating inspection actions.
The amendment requires prior supervisory approval before retaining books of account beyond ten days and prohibits lower level officers from initiating inspection actions without higher level authorisation; it also expands the statutory definition of "income tax authority" to include a range of specified tax officers and explicitly includes Inspectors for certain inspection powers.
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