Wealth-tax Form J sets out how to supply requested taxpayer information and permits refusal on public interest grounds. Form J prescribes the procedure for furnishing information under the Wealth-tax Act: it records the authority and date, the addressee, reference to the original application and assessment year, specifics of the items of information supplied, and the assessee's name, address and status. The Chief Commissioner or Commissioner may refuse to furnish information if satisfied disclosure is not in the public interest; such refusal and the authority's signature and seal must be recorded on the form.
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Provisions expressly mentioned in the judgment/order text.
Wealth-tax Form J sets out how to supply requested taxpayer information and permits refusal on public interest grounds.
Form J prescribes the procedure for furnishing information under the Wealth-tax Act: it records the authority and date, the addressee, reference to the original application and assessment year, specifics of the items of information supplied, and the assessee's name, address and status. The Chief Commissioner or Commissioner may refuse to furnish information if satisfied disclosure is not in the public interest; such refusal and the authority's signature and seal must be recorded on the form.
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