Survey powers under the Income Tax framework require stricter pre-survey verification to prevent actions on unreliable information. The Chairperson/Member (Investigation) observed that numerous surveys under section 133A were initiated in one region on largely inaccurate information, and directed that case selection require better homework and verification of source material before invoking survey powers; this instruction is to be circulated to all Income Tax Authorities in the administrative region with the Chairperson/Member's approval.
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 the Income Tax framework require stricter pre-survey verification to prevent actions on unreliable information.
The Chairperson/Member (Investigation) observed that numerous surveys under section 133A were initiated in one region on largely inaccurate information, and directed that case selection require better homework and verification of source material before invoking survey powers; this instruction is to be circulated to all Income Tax Authorities in the administrative region with the Chairperson/Member's approval.
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