Section 135 - Power of Principal Director General / Director General, Principal Director / Director, Principal Chief Commissioner / Chief Commissioner, Principal Commissioner / Commissioner and Joint Commissioner
Case Laws & Commentary - Income-tax Act, 1961 (as amended by the Finance Act, 2026) - bharattax.co Treatise
Provision: Section 135 - confers on the senior investigation and Commissioner-rank authorities (and the Joint Commissioner) the powers of an Assessing Officer to make enquiries under the Act; in particular the powers conferred by section 133 are exercisable by these authorities.
Chapter / Part: Chapter XIII, Part C - Powers.
FA 2026 status: Not amended by the Finance Act, 2026.
Nature: An enabling/empowering provision arming the senior hierarchy with enquiry powers. Sparse direct case law (candour rule).
A. SECTION COMMENTARY
Equipping the senior hierarchy with enquiry powers
Section 135 ensures that the senior authorities of the Department - the Principal Directors General / Directors General and Principal Directors / Directors on the investigation side, and the Principal Chief Commissioners / Chief Commissioners, Principal Commissioners / Commissioners and Joint Commissioners on the assessment side - are not handicapped, when they make enquiries, by lacking the powers that the assessing officer possesses. It confers on them the power to make any enquiry under the Act, and in particular the powers conferred on the Assessing Officer by section 133 (power to call for information). The provision thus complements sections 131, 132, 132A and 133 by ensuring that the supervising and investigating ranks can themselves gather information rather than having to route every enquiry through a subordinate.
Character and limits
Section 135 is empowering rather than substantive: it does not create a new species of power but extends existing enquiry powers up the hierarchy. The powers so conferred remain subject to the same conditions and safeguards that attach to them in the hands of the Assessing Officer - in particular, the section 133(6) safeguard requiring senior approval for information not referable to a pending proceeding continues to operate. There is little reported authority on section 135 itself; this is stated candidly, and the governing principles are those developed under section 133 (notably Kathiroor) and under the general law confining statutory powers to their purpose.
B. STATUTORY POSITION (verbatim text)
Reproduced below is section 135 as it stands in the bare Act.
135. The Principal Director General or Director General or Principal Director or Director, the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and the Joint Commissioner shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an Assessing Officer has under this Act in relation to the making of enquiries.
Note: Section 135 has not been the subject of significant independent litigation; the controlling authority is that developed on the powers it extends, principally section 133.
C. AUTHORITIES
Cluster 1 - The extended powers carry their own safeguards (cognate, s. 133)
Kathiroor Service Cooperative Bank Ltd. v. CIT (CIB) (2014) 360 ITR 243 (SC)
Forum / Citation: Supreme Court of India, 27 August 2013. Reported: (2014) 360 ITR 243 (SC); (2013) 263 CTR 129; (2014) 220 Taxman 41; (2014) 14 SCC 352.
Held: The information power under section 133(6) is in the nature of a general enquiry to identify potential tax evasion and does not require a pending proceeding, but where information is sought without reference to a pending proceeding the proviso's requirement of senior approval applies.
Principle: When senior authorities exercise section 133 powers through section 135, the section 133 safeguards (including the approval requirement) continue to govern.
Relevance: Supplies the controlling principle for the powers that section 135 extends to the senior hierarchy.
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Statutory text reproduced verbatim from the bare Act (Chapter XIII, ss. 116-138). Each authority is cited with its full parallel reporter citations as reported; Supreme Court, High Court and Income Tax Appellate Tribunal (ITAT) rulings are identified as such. Where a section has not been directly construed, that is stated candidly and the nearest governing authority is given. For professional reference; not legal advice.
CHAPTER XIII - INCOME-TAX AUTHORITIES
Section 135 - Power of Principal Director General / Director General, Principal Director / Director, Principal Chief Commissioner / Chief Commissioner, Principal Commissioner / Commissioner and Joint Commissioner
Case Laws & Commentary - Income-tax Act, 1961 (as amended by the Finance Act, 2026) - bharattax.co Treatise
Provision: Section 135 - confers on the senior investigation and Commissioner-rank authorities (and the Joint Commissioner) the powers of an Assessing Officer to make enquiries under the Act; in particular the powers conferred by section 133 are exercisable by these authorities.
Chapter / Part: Chapter XIII, Part C - Powers.
FA 2026 status: Not amended by the Finance Act, 2026.
Nature: An enabling/empowering provision arming the senior hierarchy with enquiry powers. Sparse direct case law (candour rule).
A. SECTION COMMENTARY
Equipping the senior hierarchy with enquiry powers
Section 135 ensures that the senior authorities of the Department - the Principal Directors General / Directors General and Principal Directors / Directors on the investigation side, and the Principal Chief Commissioners / Chief Commissioners, Principal Commissioners / Commissioners and Joint Commissioners on the assessment side - are not handicapped, when they make enquiries, by lacking the powers that the assessing officer possesses. It confers on them the power to make any enquiry under the Act, and in particular the powers conferred on the Assessing Officer by section 133 (power to call for information). The provision thus complements sections 131, 132, 132A and 133 by ensuring that the supervising and investigating ranks can themselves gather information rather than having to route every enquiry through a subordinate.
Character and limits
Section 135 is empowering rather than substantive: it does not create a new species of power but extends existing enquiry powers up the hierarchy. The powers so conferred remain subject to the same conditions and safeguards that attach to them in the hands of the Assessing Officer - in particular, the section 133(6) safeguard requiring senior approval for information not referable to a pending proceeding continues to operate. There is little reported authority on section 135 itself; this is stated candidly, and the governing principles are those developed under section 133 (notably Kathiroor) and under the general law confining statutory powers to their purpose.
B. STATUTORY POSITION (verbatim text)
Reproduced below is section 135 as it stands in the bare Act.
135. The Principal Director General or Director General or Principal Director or Director, the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and the Joint Commissioner shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an Assessing Officer has under this Act in relation to the making of enquiries.
Note: Section 135 has not been the subject of significant independent litigation; the controlling authority is that developed on the powers it extends, principally section 133.
C. AUTHORITIES
Cluster 1 - The extended powers carry their own safeguards (cognate, s. 133)
Kathiroor Service Cooperative Bank Ltd. v. CIT (CIB) (2014) 360 ITR 243 (SC)
Forum / Citation: Supreme Court of India, 27 August 2013. Reported: (2014) 360 ITR 243 (SC); (2013) 263 CTR 129; (2014) 220 Taxman 41; (2014) 14 SCC 352.
Held: The information power under section 133(6) is in the nature of a general enquiry to identify potential tax evasion and does not require a pending proceeding, but where information is sought without reference to a pending proceeding the proviso's requirement of senior approval applies.
Principle: When senior authorities exercise section 133 powers through section 135, the section 133 safeguards (including the approval requirement) continue to govern.
Relevance: Supplies the controlling principle for the powers that section 135 extends to the senior hierarchy.
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Statutory text reproduced verbatim from the bare Act (Chapter XIII, ss. 116-138). Each authority is cited with its full parallel reporter citations as reported; Supreme Court, High Court and Income Tax Appellate Tribunal (ITAT) rulings are identified as such. Where a section has not been directly construed, that is stated candidly and the nearest governing authority is given. For professional reference; not legal advice.