M/S. Chennithala Thripperumthura ... vs Income Tax Officer(Tds) on 12 March, 2025
In Kathiroor Service Cooperative Bank Ltd. v. Commissioner of
Income Tax (CIB) (MANU/SC/1172/2013), the Supreme Court clarified that "to
enquire" means seeking information, while "enquiry" refers to gathering such
information. The amendment introduced in 1995 expanded Section 133(6) from
addressing only pending proceedings to allowing inquiries for general information
necessary for identifying potential tax liabilities, provided prior approval from the
Director or Commissioner is obtained.