https://www.taxtmi.com/caselaws?id=256819 Section 133(6), as amended, authorises requisition of general information relevant to an enquiry even when no proceeding is pending, subject to prior approval where required. The Kerala HC held that the notice for deposit-related information from co-operative societies was within this power because it sought limited, compliance-oriented data and did not amount to impermissible interference with the societies' internal administration. The issuing Income-tax Officer was also found duly authorised under the delegation and authorisation framework. Both the statutory and constitutional objections failed, and the notices were upheld. en-us Mon, 31 Mar 2014 00:00:00 +0530 Mon, 23 Feb 2015 04:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256819 Section 133(6), as amended, authorises requisition of general information relevant to an enquiry even when no proceeding is pending, subject to prior approval where required. The Kerala HC held that the notice for deposit-related information from co-operative societies was within this power because it sought limited, compliance-oriented data and did not amount to impermissible interference with the societies' internal administration. The issuing Income-tax Officer was also found duly authorised under the delegation and authorisation framework. Both the statutory and constitutional objections failed, and the notices were upheld. Case-Laws Income Tax Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256819