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2003 (5) TMI 55 - HC - Income TaxThe question that arises for consideration is as to whether the second respondent has authority to issue summons under section 131 read with section 131(1A) - In the light of the clear averments made by the second respondent and in the light of the fact that the details called for as per exhibit P8 is only relating to distributors within the State of Kerala to whom the total commission, etc., paid during the accounting year amounted to Rs. 50,000 and above and fur their limiting the period from September 1, 1999, to August 31, 2001, and the power having been exercised by the second respondent as per the provisions specified under section 131(1A) of the Act and the fact that there is likelihood of concealment of income, it cannot be said that the second respondent has exceeded his jurisdiction while issuing exhibit P8.
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