Issue whether collection of information / inquiry by Assessing Officer u/s 133(6) intrudes into ‘privacy’ of the members of the petitioner Banks and that the right of privacy is an integral part of Article 21 of the Constitution of India therefore whether word “inquiry” in Section 133 (6) of the Income Tax Act, 1961 and… Read More »
Section – 133 of Income Tax Act 1961 Power to call for information. 133. The 92 [Assessing] Officer, the 93 [Deputy Commissioner (Appeals),] 94 [the 95.[Joint Commissioner] or the Commissioner (Appeals)] may, for the purposes of this Act,— (1) require any firm to furnish him with a return of the names and addresses of the… Read More »
Rules under Companies Act 2013 CHAPTER XIV : INSPECTION, INQUIRY AND INVESTIGATION COMPANIES (INSPECTION, INVESTIGATION AND INQUIRY) RULES, 2014 In exercise of the powers conferred under sub-section (2) of section 211, sub-section (5) of section 211, section 214, sub-section (3) of section 210, and sub-section (11) of section 217, read with sub-sections (1) and (2)… Read More »