https://www.taxtmi.com/caselaws?id=255922 Section 133(6) of the Income-tax Act, as amended to include "enquiry or", was construed as a valid information-gathering provision for pending proceedings and pre-assessment enquiries, subject to prior approval of the Director or Commissioner where no proceeding is pending. The challenge based on privacy, Article 14 and Article 19(1)(g) was rejected because the provision serves to collect preliminary data to detect possible tax evasion, and confidentiality is protected by section 138. The notices issued to cooperative banks under this provision were therefore upheld as valid. en-us Sat, 20 Dec 2014 00:00:00 +0530 Tue, 11 Aug 2015 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255922 Section 133(6) of the Income-tax Act, as amended to include "enquiry or", was construed as a valid information-gathering provision for pending proceedings and pre-assessment enquiries, subject to prior approval of the Director or Commissioner where no proceeding is pending. The challenge based on privacy, Article 14 and Article 19(1)(g) was rejected because the provision serves to collect preliminary data to detect possible tax evasion, and confidentiality is protected by section 138. The notices issued to cooperative banks under this provision were therefore upheld as valid. Case-Laws Income Tax Sat, 20 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255922