2002 (2) TMI 9

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..... d have commenced with the issuance of notice or otherwise before section 133(6) could have been invoked
Karnataka Bank Limited Versus Secretary, Government of India, And Others Manipal Co-operative Bank Ltd. Versus Income Tax Officer And Others South Canara District Central Co-operative Bank Ltd. Versus Income Tax Officer And Others Gurusiddheshwar Co-operative Bank Ltd. Versus Income Tax Of .....

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..... uty Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals) may, for the purposes of this Act,--... (6) require any person, including a banking company or any officer thereof, to furnish information in relation to such points or matters, or to furnish statements of accounts and affairs verified in the manner specified by the Assessing Officer, the Deputy Commissioner (Appeals .....

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..... of the said provision that it is not necessary that any inquiry should have commenced with the issuance of notice or otherwise before section 133(6) could have been invoked. It is with the view to collect information that power is given under section 133(6) to issue notice, inter alia, requiring a banking company to furnish information in respect of such points or matters as may be useful or relev .....

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