https://www.taxtmi.com/caselaws?id=17153 The appellant, a banking company, challenged notices under section 133(6) of the Income-tax Act, 1961, requiring information on payments made outside India. The court found that as no proceeding was pending, the Income-tax Officer had no power to seek such information. Relying on precedents and the 1995 amendment to the Act, the court allowed the writ petition, quashing the notices. The appeal was allowed, with no costs awarded, as both judges concurred with the decision. en-us Tue, 13 Jan 1998 00:00:00 +0530 Tue, 15 Sep 2009 14:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17153 The appellant, a banking company, challenged notices under section 133(6) of the Income-tax Act, 1961, requiring information on payments made outside India. The court found that as no proceeding was pending, the Income-tax Officer had no power to seek such information. Relying on precedents and the 1995 amendment to the Act, the court allowed the writ petition, quashing the notices. The appeal was allowed, with no costs awarded, as both judges concurred with the decision. Case-Laws Income Tax Tue, 13 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17153