https://www.taxtmi.com/highlights?id=54882 Income-tax Officer (Intelligence) authority to issue notice u/s 133(6) - Jurisdiction of Income Tax Authorities u/s 120 - From the reliance on the notification dated November 1, 2011, it is decipherable that the power of collection, collation and dissemination which earlier vested with Central Information Branch was transferred to Income-tax Officer (Intelligence), which would not mean that the notices issued and imposition of penalty by the Income-tax Officer (Intelligence) lacked jurisdiction. - HC en-us Wed, 23 Sep 2020 11:02:47 +0530 Wed, 23 Sep 2020 11:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54882 Income-tax Officer (Intelligence) authority to issue notice u/s 133(6) - Jurisdiction of Income Tax Authorities u/s 120 - From the reliance on the notification dated November 1, 2011, it is decipherable that the power of collection, collation and dissemination which earlier vested with Central Information Branch was transferred to Income-tax Officer (Intelligence), which would not mean that the notices issued and imposition of penalty by the Income-tax Officer (Intelligence) lacked jurisdiction. - HC Highlights Income Tax Wed, 23 Sep 2020 11:02:47 +0530 https://www.taxtmi.com/highlights?id=54882