Answer

1. F

   Facts

   Yes, the section allows information to be called for an enquiry even when no proceeding is pending. In that case the officer needs prior approval of a senior authority as the section requires. The notice should mention the year and the information sought.

2. P

   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
   • CBDT Circular 19/2019 (DIN on every communication)Every notice from the department must carry a computer generated Document Identification Number (DIN)
3. A

   Analysis

   Sec 133(6) (now Sec 252(1)(a)) covers both pending proceedings and enquiries where none is pending, but the second needs approval of the Principal Director or Principal Commissioner level, as stated in the section. A notice without a valid DIN is treated as invalid under CBDT Circular 19/2019. Technical objections rarely make the matter go away, so even if you raise them, give the information. Ask a CA if the request seems far outside the transactions in your AIS.

4. C

   Conclusion

   1. 1Verify the DIN on the portal.
   2. 2Check that the notice states the year and the information needed.
   3. 3Give the information sought.
   4. 4Mention any objection politely in the reply, with your CA's help.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.