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Information sharing under section 138 requires income-tax authorities to furnish specified investigation and assessment summaries to CEIB. CBDT directs specified income-tax authorities, under section 138(1)(a), to furnish preliminary search reports, summaries of survey/appraisal reports, summaries of assessment and appellate orders in cases searched/surveyed by DGIT(Investigation), and prosecution details to the Director General, CEIB. Each specified authority must form the opinion that such furnishing is necessary for CEIB functions, and the Investigation Division of CBDT will manage the protocol for information transmission.
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.
Information sharing under section 138 requires income-tax authorities to furnish specified investigation and assessment summaries to CEIB.
CBDT directs specified income-tax authorities, under section 138(1)(a), to furnish preliminary search reports, summaries of survey/appraisal reports, summaries of assessment and appellate orders in cases searched/surveyed by DGIT(Investigation), and prosecution details to the Director General, CEIB. Each specified authority must form the opinion that such furnishing is necessary for CEIB functions, and the Investigation Division of CBDT will manage the protocol for information transmission.
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