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2020 (5) TMI 144 - HC - Income TaxSummons u/s 131 - patent violation of the Fundamental Rights guaranteed under Part-III of the Constitution of India - Assistant Commissioner issued the impugned summons to the assessee u/s 131 asking the assessee to be present on 07.02.2020 at 2.30 p.m., to give evidence and to produce personally the books of accounts or other documents specified therein and not to depart until he grants permission to do so - HELD THAT:- A perusal of the impugned summons shows that apart from asking the assessee to be present on a particular day, the Assistant Commissioner also directed the assessee not to depart from the premises till he grants permission to do so. In the considered opinion of this Court, the impugned summons to the extent of asking the assessee to be present for unlimited period till the time he obtains permission from the Assistant Commissioner, is highly unreasonable. Though there is no infirmity in asking the petitioner to be present for enquiry, this Court does not find any justification on the part of the Assistant Commissioner in asking the assessee to be present for unlimited period. Keeping in view the submissions of the learned counsel for the petitioner and the learned Standing Counsel for respondents, this Court deems it appropriate to direct the petitioner herein to co-operate with the enquiry initiated by the Assistant Commissioner and be present before the officer concerned on the day on which the officer asks the assessee to be present, till 7.00 p.m., or any other time earlier thereto specified by the officer concerned.
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