Can statement in summons u/s 131 be recorded at Home or office as camp office, Income Tax

[RAJESH SANGHVI]

The assessee is served with a summon u/s 131 and the place where is called upon to record his statement is his own residence or office treated as the camp office by the IT dept. Is this permitted.

One judgement of Prakash Singhvi vs Ramesh G -(2013) 259 CTR 0143 = 2013 (10) TMI 1032 - KARNATAKA HIGH COURT (Kar HC) dt: 20-3-13 , is in favour of the assessee. Camp office is not allowed.

But I understand that in Further Writ appeal 3014 / 13 = 2015 (12) TMI 1125 - KARNATAKA HIGH COURT the division bench of Kar HC has overruled this judgement. Hence now the situation is in favour of the IT dept and camp office is permitted.

Under the guise of serving & recording statement u/s 131, factually surveys u/s 133A or mild ( typical term by me ) searches u/s 132 ( No seizure ) , esp after demonetisation, are carried out an hence this provision of Sec 131 gets misused.

Any inputs