https://www.taxtmi.com/article/detailed?id=6520 Section 133C empowers only those officers specifically authorised by the Central Board of Direct Taxes to issue notices requiring persons to furnish information or documents relevant to inquiries or proceedings; Rule 12D confines the prescribed authority to specified Director/Director General ranks authorised by the Board. Assessing Officers are not deemed prescribed authorities absent such specific authorisation. The provision is substantive, tied to information coming into possession after commencement and to applicable assessment years, and should not be used to initiate roving enquiries for earlier years. en-us Fri, 13 Nov 2015 15:05:06 +0530 Fri, 13 Nov 2015 15:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6520 Section 133C empowers only those officers specifically authorised by the Central Board of Direct Taxes to issue notices requiring persons to furnish information or documents relevant to inquiries or proceedings; Rule 12D confines the prescribed authority to specified Director/Director General ranks authorised by the Board. Assessing Officers are not deemed prescribed authorities absent such specific authorisation. The provision is substantive, tied to information coming into possession after commencement and to applicable assessment years, and should not be used to initiate roving enquiries for earlier years. Articles Income Tax Fri, 13 Nov 2015 15:05:06 +0530 https://www.taxtmi.com/article/detailed?id=6520