Inquiry limited to pending assessment proceedings under the scheme; no additional enquiries at declaration stage permitted. The Principal Commissioner/Commissioner will enquire only to determine whether any assessment or investigatory proceeding under the specified statutory assessment provisions is pending for the assessment year covered by the declaration; no other enquiry will be conducted at the time of declaration.
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.
Inquiry limited to pending assessment proceedings under the scheme; no additional enquiries at declaration stage permitted.
The Principal Commissioner/Commissioner will enquire only to determine whether any assessment or investigatory proceeding under the specified statutory assessment provisions is pending for the assessment year covered by the declaration; no other enquiry will be conducted at the time of declaration.
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