U/s 133A of the Income-tax Act, 1961 - Officers posted in Directorates of Investigation (Investigation Wing) and Commissionerates of TDS, only and exclusively shall act as Income-tax Authority for the purposes of power of survey
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Power of survey limited to officers in Investigation Wing and TDS Commissionerates, with specified approval authorities. The order designates that the Income-tax Authority for exercising the power of survey under section 133A shall be only officers posted in the Directorates of Investigation (Investigation Wing) and in Commissionerates of TDS, and that approval for such surveys rests with DGIT (Investigation) for investigation wing and Pr.CCIT/CCIT (TDS) for TDS charges.
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.
Power of survey limited to officers in Investigation Wing and TDS Commissionerates, with specified approval authorities.
The order designates that the Income-tax Authority for exercising the power of survey under section 133A shall be only officers posted in the Directorates of Investigation (Investigation Wing) and in Commissionerates of TDS, and that approval for such surveys rests with DGIT (Investigation) for investigation wing and Pr.CCIT/CCIT (TDS) for TDS charges.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
