Wealth tax scrutiny guidelines require examining income tax scrutiny files for undisclosed wealth and issuing appropriate notices. The Board directs that Income Tax cases under current scrutiny be examined from a wealth tax perspective and, where appropriate, formal wealth tax notices under the relevant provisions be issued; senior reviewing authorities may, suo motu or on information from lower offices, direct the Assessing Officer to take up cases for wealth tax scrutiny to address non filing or under reporting.
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.
Wealth tax scrutiny guidelines require examining income tax scrutiny files for undisclosed wealth and issuing appropriate notices.
The Board directs that Income Tax cases under current scrutiny be examined from a wealth tax perspective and, where appropriate, formal wealth tax notices under the relevant provisions be issued; senior reviewing authorities may, suo motu or on information from lower offices, direct the Assessing Officer to take up cases for wealth tax scrutiny to address non filing or under reporting.
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