2018 (2) TMI 183

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....upon the addressee, Mr. T. V. Sathyanarayana to explain the credit entry of Rs. 95.83 lakhs in the Bank Account of the said Mr. T. V. Sathyanarayana. 2. The petitioner, Mrs. S. Savithri, the wife of Mr. T. V. Sathyanarayana furnished an initial reply to the said Notice of the Income Tax officer vide Annexure D on 15/05/2017 that Mr. T. V. Sathyanarayana, her husband who was working as First Division Clerk in the City Civil Court, Bangalore, had unfortunately expired on 28/08/2016 even prior to the receipt of the said Notice dated 10/04/2017 and she was not aware of his Tax matters and details of Bank entries. 3. The present petition has been filed in this Court on 18/05/2017 and on 23/05/2017, the learned counsel for the Respondent, Mr. E....

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....this Act: [Provided that the powers referred to in clause (6), may also be exercised by the [Principal Director General or] Director-General, the [Principal Chief Commissioner or] Chief Commissioner, the [Principal Director or] or Director [or the Principal Commissioner of Commissioner or the Joint Director or Deputy Director or Assistant Director]:] [Provided further that the power in respect of an inquiry, in a case where no proceeding is pending, shall not be exercised by any income-tax authority below the rank of [Principal Director or] Director or [Principal Commissioner or] Commissioner [, other than the Joint Director or Deputy Director or Assistant Director,] without the prior approval of the [Principal Director or] Director or,....