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1973 (3) TMI 18 - HC - Income TaxThe impugned notice in the instant case which is sought to be set aside by the issue of a writ in the nature of mandamus in the present proceedings is a summons under section 131 of the Income-tax Act, 1961, calling upon Sri Sarju Prosad Sharma to attend personally 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
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