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1973 (4) TMI 22 - HC - Income TaxJurisdiction of Income-tax Officer to call for accounts for more than three years for making an assessment - This is an appeal from a judgment of Mr. Justice K. L. Roy delivered on 11 th March 1970. In an application under article 226 of the Constitution, the petitioner, which is the appellant before us, had challenged a notice under section 131 issued to the principal officer of the appellant by the Income-tax Officer- for making an assessment the Income-tax Officer is empowered u/s 143(3) to require production of such documents as he might require - his power is not curtailed by section 142(1)(b)
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