Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2004 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (3) TMI 16 - HC - Income TaxAuthority to issue the requisition - Writ petitioners have challenged the jurisdiction of respondent to make enquiry or to require the petitioners to furnish any information or to produce any document asked for in the said letter dated September 9, 1996, in order to substantiate the claim of exemption in support of the return u/s 206- By this letter respondent required petitioner to furnish various information and further asked the petitioners to produce relevant books of account and documents in respect of such information which related to the tax deducted by petitioner u/s 192 - unless an Income-tax Officer is an Assessing Officer by virtue of section 2, clause (7A), he cannot issue directions in terms of section 131 as done by the impugned letter - I find that the notification dated May 1, 1989 invested respondent with the authority to issue the requisition dated September 9, 1996 by virtue of his power of being the Assessing Officer. Thus, this application is devoid of any substance and is dismissed
|