Info. received from DIT (Investigation) couldn't be considered as an 'external source' of information

INCOME TAX: Directorate of Income-tax (Investigation), an internal agency/wing of department, which works under aegis of its controlling authority CBDT, cannot be considered to be an 'external source' and, therefore, information received by Assessing Officer from Directorate of Income-tax (Investigation) is not covered by exception as is contained in para 10(e) of CBDT Circular No. 3, dated 11-7-2018

from www.taxmann.com Latest Case Laws https://ift.tt/2RAe8CK