Section 132A of ITA, 1961 : Section 132A: Powers To Requisition Books Of Account, Etc
ITA, 1961
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Explanation using Example
Imagine a scenario where the Commissioner of Income Tax receives information that a business owner, Mr. Sharma, who was previously issued a notice to produce certain financial documents for tax assessment, has failed to comply. Additionally, it's known that these documents are currently held by the Enforcement Directorate due to a separate ongoing investigation.
In this situation, the Commissioner believes that the documents in the Enforcement Directorate's possession are crucial for Mr. Sharma's income tax assessment. Therefore, the Com...
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