Survey powers under section 133A require senior approval and must be used only as a last resort. The order imposes an approval regime for conduct of survey u/s 133A: International Taxation charges need CCsIT (International Taxation) approval or CCIT (International Taxation) where no CCsIT exists; TDS charges need CCsIT (TDS) approval or Pr. CCsIT where no CCsIT exists; Central charges need CCIT (Central)/DGIT (Investigation) approval and collaboration with the investigation wing. Approving officers must ensure all other possibilities are exhausted and that survey is a last resort.
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.
Survey powers under section 133A require senior approval and must be used only as a last resort.
The order imposes an approval regime for conduct of survey u/s 133A: International Taxation charges need CCsIT (International Taxation) approval or CCIT (International Taxation) where no CCsIT exists; TDS charges need CCsIT (TDS) approval or Pr. CCsIT where no CCsIT exists; Central charges need CCIT (Central)/DGIT (Investigation) approval and collaboration with the investigation wing. Approving officers must ensure all other possibilities are exhausted and that survey is a last resort.
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