https://www.taxtmi.com/caselaws?id=191402 The court upheld the validity of the notice under Section 133(6) of the Income-Tax Act, 1961, requiring a Co-operative society to provide information about deposits made by its members. It determined that the society falls under the definition of 'person' as per Section 2(31) of the Act, allowing the tax authorities to request such information for tax enquiries. The court emphasized the relevance of the information sought and the necessity of prior approval for seeking such details, dismissing the petition and mandating the society to comply with the notice. en-us Wed, 03 Nov 1999 00:00:00 +0530 Sat, 01 Apr 2017 18:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191402 The court upheld the validity of the notice under Section 133(6) of the Income-Tax Act, 1961, requiring a Co-operative society to provide information about deposits made by its members. It determined that the society falls under the definition of 'person' as per Section 2(31) of the Act, allowing the tax authorities to request such information for tax enquiries. The court emphasized the relevance of the information sought and the necessity of prior approval for seeking such details, dismissing the petition and mandating the society to comply with the notice. Case-Laws Income Tax Wed, 03 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191402