https://www.taxtmi.com/article/detailed?id=6159 Excessive documentary demands by tax officers during scrutiny create procedural inefficiency and harassment by third-party summons for information unrelated to the specific inquiry. Where records such as ITRs, TDS returns, or other department-held data already confirm a transaction, further third-party collection is often redundant. Enquiries should be limited in scope and tailored to the specific fact in issue, with only information material to the assessment requested from third parties. en-us Tue, 17 Mar 2015 07:02:43 +0530 Tue, 17 Mar 2015 07:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6159 Excessive documentary demands by tax officers during scrutiny create procedural inefficiency and harassment by third-party summons for information unrelated to the specific inquiry. Where records such as ITRs, TDS returns, or other department-held data already confirm a transaction, further third-party collection is often redundant. Enquiries should be limited in scope and tailored to the specific fact in issue, with only information material to the assessment requested from third parties. Articles Income Tax Tue, 17 Mar 2015 07:02:43 +0530 https://www.taxtmi.com/article/detailed?id=6159