TMI Blog1973 (3) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonally at the office of the Income-tax Officer to give evidence and to produce either personally or through an authorised representative the books of account and other documents specified on the reverse of the said summons - Whether a witness who is required to appear before Income-tax Officer under s. 131 is entitled to appear by authorised representatives – Held, No - - - - - Dated:- 5-3-197 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouble arose when the authorised representative of the assessee partnership firm sought to interpret the questions and answers which were put from English to Hindi and from Hindi to English, respectively. The case of the respondent, Incometax Officer, is that the said authorised representative was not properly interpreting and as such he refused to allow him to act as the interpreter. Thereafter, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uary 11, 1972, was not served upon Sarju Prosad Sharma as an assessee but only as a witness. In the premises, Sarju Prosad Sharma, in my opinion, has no right to be represented in the said examination by an authorised representative. Powers of the Income-tax Officer to direct appearance of witnesses or production of books by them or through their authorised representatives have been laid down in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e represented by an authorised representative at the assessment proceeding including examination of the said Sarju Prosad Sharma under section 131 of the Act. The appointment of an interpreter is certainly a matter which rests with the judicial or quasi-judicial authority. In the instant case, therefore, the appointment of an interpreter lies within the power of the Income-tax Officer. The Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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