TMI Blog2015 (12) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be examined, it is mentioned that: "you are hereby required personally to attend my camp at your residence". Nothing could be read out of that phrase "camp at your residence". All that it means is, as he has already entered the premises of the residence, in order to comply with the legal requirement, he has served summons on him calling upon him to depose. To show the place where he should depose, the phrase, "camp at your residence" is mentioned. In that view of the matter, the learned Single Judge was not justified in his view that the authorized officer has no right to enter the premises of the residence. The observation of the learned Single Judge that the authorized officer has trespassed into the house of the assessee and it deser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reading of the provisions of Section 131 of the Income Tax Act makes it clear that if the authority under the Act, has reason to suspect that any income has been concealed or likely to be concealed by any person or class of persons within his jurisdiction, then for the purpose of making any enquiry or investigation relating thereto it shall be competent for him to exercise the power conferred under sub-section (1) on the Income Tax authorities. Therefore the notice issued under Section 131 of the Act is legal and valid and the learned Single Judge erred in setting aside the same. 3. Per contra, the learned Counsel for the assessee submitted that Order 11 of the Code of Civil Procedure which deals with enforcing attendance of any person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1A) If the Principal Director General or Director General or Principal Director or Director or Joint Director or Assistant Director or Deputy Director, or the authorised officer referred to in sub-section (1) of section 132 before he takes action under clauses (i) to (v) of that sub-section, has reason to suspect that any income has been concealed, or is likely to be concealed, by any person or class of persons, within his jurisdiction, then, for the purposes of making any enquiry or investigation relating thereto, it shall be competent for him to exercise the powers conferred under sub-section (1) on the income-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine him on oath. The said provision enables the authorized officer to enforce attendance if the person is not willing to appear before him. It is not necessary that in each and every case the attendance is to be enforced. If the person who has to be examined on oath voluntarily appears, the question of enforcing the attendance would not arise. Yet another instance is, when the officer himself goes to the place of a person for the purpose of examining him on oath and if he deposes, the question of enforcing the attendance would not arise. The examination of such person on oath may be at the place of the authorized officer or at the place of person who has to be examined. Therefore in the instant case, the authorized officer went to the house ..... X X X X Extracts X X X X X X X X Extracts X X X X
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