1

Assessee's application for adjustment of tax liability on income surrendered during search by sale of seized gold bars can not be entertained, where assessment has not been completed.— Hemant Kumar Sindhi & Another v/s CIT (2014) 364 ITR 555 (All)

2

Where no proceedings are pending against a person, Assessing officer can call for information u/s 133(6), which is useful or relevant to any enquiry with the permission of Director or Commissioner. — Kathiroor Services Co-operative Bank Ltd. v/s CIT (CIB) (2014) 360 ITR 243(SC)