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1987 (4) TMI 8 - SC - Income TaxAction taken by the Assistant Director of Inspection of the Income-tax Dept. in connection with what was said to be a proceeding under the Income-tax Act, in the case of Aruna Estate Limited by issuing summons under section 131 of the Income-tax Act, 1961, to compel attendance before him - held that Prior to the insertion of sub-s. (1A) in s. 131, ADI had no such powers to insist on personal attendance to give evidence - Since the amendment was way back in 1975, the issue is purely academic
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