Answer

ITR

133(6) notice from the investigation wing

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  1. Facts

    Investigation wing officers use Sec 133(6) to collect facts in larger enquiries. The notice itself is still a request for information. Your reply should be accurate and complete, as it may be used later.

  2. Provisions and law

    • Sec 133(6) (now Sec 252(1)(a))The officer can call for information useful for or relevant to any enquiry or proceeding
    • Sec 131 (now Sec 246)Officers have powers like a civil court to summon, examine on oath and call for documents
  3. Analysis

    An investigation notice often relates to data such as bulk cash deposits, a group of entities, or bogus deductions in many returns. The next step can be a summons under Sec 131 (now Sec 246) or information passed on for reassessment. Answer only what is asked, factually, and avoid guesses. This is a good point to involve a CA or tax lawyer.

  4. Conclusion

    1. Verify the DIN and the issuing officer.
    2. Identify the transactions under enquiry.
    3. Prepare a factual reply with documents, reviewed by a CA.
    4. Submit as instructed and keep a full copy.

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Call for information, Sec 133(6) (now 252(1)(a))

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