https://www.taxtmi.com/caselaws?id=12803 The court upheld the legality of notices issued under section 133(6) of the Income-tax Act, emphasizing the requirement of prior approval for information requests. The appellant's argument that pending proceedings were necessary for such notices was rejected, with the court affirming the validity of the notices as they had obtained prior approval from the Commissioner. The court dismissed the writ appeals, stating that the notices were lawfully issued and aligned with previous court rulings, highlighting the significance of prior approval for seeking information under the Income-tax Act. en-us Fri, 07 Dec 2001 00:00:00 +0530 Fri, 22 May 2009 11:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12803 The court upheld the legality of notices issued under section 133(6) of the Income-tax Act, emphasizing the requirement of prior approval for information requests. The appellant's argument that pending proceedings were necessary for such notices was rejected, with the court affirming the validity of the notices as they had obtained prior approval from the Commissioner. The court dismissed the writ appeals, stating that the notices were lawfully issued and aligned with previous court rulings, highlighting the significance of prior approval for seeking information under the Income-tax Act. Case-Laws Income Tax Fri, 07 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12803