TMI Blog2020 (5) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the officer asks the assessee to be present, till 7.00 p.m., or any other time earlier thereto specified by the officer concerned. - WRIT PETITION No.3187 of 2020 - - - Dated:- 12-2-2020 - HON BLE SRI JUSTICE A.V. SESHA SAI AND HON BLE SRI JUSTICE R.RAGHUNANDAN RAO Petitioner Advocate: Manchanapalli Suryanarayana ORDER: (per the Hon ble Sri Justice A.V. Sesha Sai) 1. Earlier, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. 3. The sum and substance of the grievance of the petitioner, as advocated by the learned counsel, is that the action of the Assistant Commissioner directing the petitioner herein/assessee not to depart until he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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