Income-tax Officer (Intelligence) authority to issue notice u/s ...

Income-tax Officer (Intelligence) can issue notices u/s 133(6); authority confirmed within jurisdiction per Section 120.

September 23, 2020

Case Laws Income Tax HC

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

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Income-tax Officer (Intelligence) authority to issue notice u/s ...

Income-tax Officer (Intelligence) can issue notices u/s 133(6); authority confirmed within jurisdiction per Section 120.

September 23, 2020

Case Laws Income Tax HC

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