Certificate under section 230A: copies must be forwarded to central information branches for centralized investigative use. Upon issuance of a certificate under section 230A, the assessing officer must send a copy to the Central Information Branches functioning under the Directors of I.T. (Inv) so that centrally held information may be used for investigation; assessing officers are to be informed of this requirement.
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.
Certificate under section 230A: copies must be forwarded to central information branches for centralized investigative use.
Upon issuance of a certificate under section 230A, the assessing officer must send a copy to the Central Information Branches functioning under the Directors of I.T. (Inv) so that centrally held information may be used for investigation; assessing officers are to be informed of this requirement.
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