Survey u/s 133A : Why A.O Has No Power to Ask for Advance Tax !

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surveyBefore , you proceed , please note that this post is not saying that A.O has no power to demand advance tax under I.T.Act , it merely raises the point that  though legislature has not provided any power to income tax department to demand advance tax on the basis of survey u/s 133A of the Income Tax Act , exactly opposite is practically enforced by the  assessing officer and usually accepted by the assessee. In fact top brass of the income tax department , it is heard , put pressure on subordinates to use 133A  for garnering advance tax , when their budget estimates go awry.

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