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            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.

            <h1>Power to conduct tax enquiries vests in senior revenue officers, granting them Assessing Officer powers for searches and seizures.</h1> Power to conduct enquiries under the Income Tax Act is vested in specified senior revenue officers, who for that purpose are granted the same statutory powers as an Assessing Officer to undertake searches, seizures and related inquiries.

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