WebNov 22, 2024 · Fishing and roving inquiry refers to asking questions which are not at all connected with the subject matter. For example: In case of assessment u/s 147 of … WebS. 147: An assessment cannot be reopened for the purpose of making a fishing and roving enquiry Section 147/148 of the Act is not meant for reopening an already concluded assessment by first issuing notice and then proceeding to investigate … We express our concern and anguish at the tendency of the Revenue Department to …
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WebMar 15, 2024 · Fishing and roving inquiry refers to asking questions which are not at all connected with the subject matter. What is the meaning of blissfully in in this sentence? CAKART provides Indias top faculty each subject video classes and lectures – online & in Pen Drive/ DVD – at very cost effective rates. Gently pull or comb (tangled wool, hair ... WebDec 23, 2024 · Amazon calls the investigation a "fishing and roving" inquiry, saying the ED had sought privileged legal advice and opinions from Amazon and other information … cistern\\u0027s 9h
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WebNov 13, 2013 · S. 133(6): AO empowered to launch fishing and roving enquiry with a view to detect tax evasion. The ITO issued a issued a notice u/s 133(6) to the assessee-bank u/s 133(6) of the Act calling for general information regarding details of all persons who have made cash transactions and time deposits of Rs. 1,00,000/- and above for the period of … WebNov 14, 2024 · Justice SK Kaul who read out the verdict, said that there are no grounds to order an FIR and that the court cannot initiate a “roving and fishing inquiry”. Notably, the Supreme court observed, “We do not consider the submissions for … WebSection 122 (5A) is para materia to the section 66A of the repealed Income Tax Ordinance, 1979 and matter of enquiries and fishing and roving inquiries is to be seen in the context of two mandatory prescribed conditions referred in the provision. cistern\u0027s 9m