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TMI Blog2017 (12) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... e office of the respondent No.3 for recording his statement under the said Act. 2. The petitioner claimed an immunity as he was appointed as "Honorary Consulate of Federal Democratic Republic of Ethiopia" and the learned counsel for the petitioner relying upon the provisions of "The Diplomatic Relations (Vienna Convention) Act, 1972 particularly, Section 8 thereof and Article 59 to 61 of the Vienna Convention of Consular Relations, 1963, copies of which are produced as Annexure-C and Annexure-D on record, has submitted that the respondent No.3- Assistant Commissioner could not have insisted upon the petitioner to attend his Camp Office of respondent at the very same place of the Consular Office, situated at 304, Embassy Centre, 11, Crescen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and perused the relevant provisions of the said Act. Section 131 of the Income Tax Act reads as under; Section 131 Power regarding discovery, production of evidence, etc., 131. (1) The (Assessing) Officer, (Deputy Commissioner (Appeals)) ((Principal Chief Commissioner or) Chief Commissioner or (Principal Commissioner or) Commissioner and the Dispute Resolution Panel referred to in clause (a) of sub-section (15) of section 144C) shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters, namely:- (a) discovery and inspection; (b) enforcing the attendance of any person, including any officer of a banki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersons are pending before it or any other income-tax authority.) (3) Subject to any rules made in this behalf, any authority referred to in sub-section (1) (or sub-section (1A)) (or sub-section (2)) may impound and retain in its custody for such period as it thinks fit any books of account or other documents produced before it in any proceeding under this Act: Provided that an (Assessing) Officer (or an (Assistant Director (or Deputy Director))) shall not - (a) impound any books of account or other documents without recording his reasons for so doing, or (b) retain in his custody any such books or documents for a period exceeding fifteen days (exclusive of holidays) without obtaining the approval of the (((Principal Chief Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nter the premises of the diplomatic mission for the purpose of legal process except with the consent of the Head of the Mission. Section 8 of the Diplomatic Relations (Vienna Convention) Act, 1972 is quoted below for ready reference. "8. Restrictions on entry into diplomatic premises:- No public servant or agent of the Central Government, a State Government or any public authority shall enter the premises of a diplomatic mission for the purpose of serving legal process except with the consent of the head of the mission. Such consent may be obtained through the Ministry of External Affairs of the Government of India." The said immunity as such cannot be claimed by a person even though he is appointed as Honorary Consulate of Federal Dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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