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of <h1>Validity of Income Tax Act Notice Upheld for Banking Companies</h1> The Supreme Court upheld the validity of a notice under section 133(6) of the Income Tax Act, 1961, permitting authorities to seek information from a ... Power to Call for Information - Whether, pending proceeding is condition precedent before issuing notice under section 133(6) - Held, no - it is not necessary that any inquiry should have commenced with the issuance of notice or otherwise before section 133(6) could have been invoked The Supreme Court upheld the validity of a notice issued under section 133(6) of the Income Tax Act, 1961, allowing authorities to request information from a banking company even without a pending inquiry, as long as approved by the Director or Commissioner. The court dismissed the special leave petitions challenging the notice's validity.
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