2002 (2) TMI 1285

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....that the High Court has wrongly construed the provisions of Section 133(6) of the Income Tax Act and the notice dated 7th July, 2000 under that sub-section could not have been issued asking for information regarding repayment of loans for the periods referred to in the said notice. Learned senior counsel submits that there was no inquiry which was pending and that the omnibus notice requiring the ....

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....he Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals), will be useful for, or relevant to, any enquiry or proceeding under this Act: [Provided that the powers referred to in clause (6) may also be exercised by the Director General, the Chief Commissioner, the Director and the Commissioner:] [Provided further that the power in respect of an ....