Jurisdiction of addl. commissioner for proceedings u/s 271c

Rinky Gupta (-) (117 Points)

15 July 2014  

whether the Addl. Commissioner has any jurisdiction to ask for documents like  annual accounts, preceeding and subsequent years' TDS certificates, name address PAN of the customers and copy of agreements entered into by the company, etc in the proceedings initiated under section 271C of the Income tax Act.