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2017 (12) TMI 1124 - HC - Income TaxImmunity - Summons under Section 131 by ACIT calling upon the petitioner to attend the office of the respondent No.3 for recording his statement - Held that:- Under the said provisions of Section 131 of the Income Tax Act, 1961, the designated Assistant Commissioner or other specific authorities have the powers of the Civil Court vested in them under the Code of the Civil Procedure, 1908. The said provision is applicable to any person to whom such summons are issued and the said provisions do not carve out any exception for any designation of office held by him. The alleged immunity claimed by the present petitioner under the provisions of the Diplomatic Relations (Vienna Convention) Act, 1972 cannot be claimed by the petitioner so as not to respond to the summons issued by the Assistant Commissioner in connection with the business activity of the petitioner or his company in which he is Director particularly, when the business is carried out in the same premises in which the alleged consular activities were also being carried on. The provisions of the Diplomatic Relations (Vienna Convention) Act, 1972 relied upon by the learned counsel for the petitioner also do not envisage any such immunity and Section 8 of the Diplomatic Relations (Vienna Convention) Act, 1972 The respondent-Assistant Commissioner can summon the petitioner to his own office under Section 131 of the Act. The learned counsel for the petitioner also has fairly agreed that the petitioner would not object to it. Therefore, the present petition is disposed of with a liberty and direction to both the parties to undertake the proceedings under Section 131 of the Income Tax Act in the office of the respondent-Assistant Commissioner Circle-4(1) (1), Bengaluru. The respondent Authority will be free to issue fresh summons under section 131 of the Act to the petitioner for seeking his appearance, within a period of one month from today.
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