ITO\u00a0 (Intelligence )\u00a0 issued notice u\/s 133 (6) to the assessee for calling for particulars of cash transactions above Rs 1 lakhs with details of account holders in the format prepared by the Authority . The Societies have challenged the validity of the notices. Jurisdiction to issue notice was up held by the CIT (A) and Appellate Tribunal . On appeal by the assessee dismissing the appeal the Court held that , ITO (Intelligence ) is an authority to issue notice under section 133(6) to the assessee Co -Operative banks prior to CBDT Notification No 77 of 2014 \u00a0dt 10 -12 -2014 \u00a0\u00a0\u00a0(AY. 2010-11 to 2012-13 )<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 133 : Power to call for information \u2013 Authorities \u2013 ITO (Intelligence ) is an authority to issue notice under section 133(6) to the assessee Co -Operative banks prior to CBDT Notification No 77 of 2014 dt 10 -12 -2014 [ S. 90, 90A, 120, 124, 133(6), 272A(2)(c)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-18847","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4TZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18847"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18847\/revisions"}],"predecessor-version":[{"id":18848,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18847\/revisions\/18848"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}