Inter-agency coordination in tax assessments: assessing officers must consult enforcement agencies before finalising assessments to avoid prejudicial action. When seized material or enforcement action by a sister agency is relevant to an income-tax assessment, the assessing Income-tax Officer must ascertain the results of that agency's action and contact the concerned authority before finalising assessments so that assessment conclusions do not prejudice proceedings under other economic laws; officers should indicate proposed action and treat assessee explanations with regard to their bearing on enforcement proceedings.
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.
Inter-agency coordination in tax assessments: assessing officers must consult enforcement agencies before finalising assessments to avoid prejudicial action.
When seized material or enforcement action by a sister agency is relevant to an income-tax assessment, the assessing Income-tax Officer must ascertain the results of that agency's action and contact the concerned authority before finalising assessments so that assessment conclusions do not prejudice proceedings under other economic laws; officers should indicate proposed action and treat assessee explanations with regard to their bearing on enforcement proceedings.
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