1999 (6) TMI 2 - HC - Income Tax

Summary

The High Court of Karnataka quashed a notice issued under section 133(6) of the Income-tax Act, 1961, as there were no pending proceedings or approval from the Director or Commissioner. The power under section 133(6) can be exercised only if there is an existing or pending proceeding. The court emphasized that the word "proceeding" refers to pending or existing proceedings, not future ones. The respondent can issue a new notice after obtaining approval from the Director or Commissioner.