ITR
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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.
Sec 133(6) (now Sec 252(1)(a)); CBDT Circular 19/2019 (DIN on every communication)
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.
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