TMI Blog1989 (6) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Ltd. and another, challenging the letter dated February 16, 1979, written by the Income-tax Officer, "C" Ward, Companies District-II, Calcutta, and notice under section 131 of the Income-tax Act, 1961, of the same date issued by the same Officer, copies of which are in annexure " E " to the writ petition. It is alleged that the said Officer, respondent No. 1, is purporting to exercise the powe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in Dwijendra Lal Brahmachari v. New Central jute Mills Co. Ltd. [1978] 112 ITR 568 (Cal), that where the Division Bench of this hon'ble court held that the power of the Income-tax Officer under section 131 is co-extensive with that of a court trying a suit under section 30 of the Civil Procedure Code read with rules 12, 14 and 15 of Order 11 of the Code. Section 131 empowers the officers menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce under section 131 of the Income-tax Act for necessary inspection without prejudice to the rights and contentions of the parties. Pursuant to such leave, steps have been taken under section 131 of the Act to produce the documents for taking effective action in accordance with law. Such steps have been taken which are all the more justified and the petitioners cannot come in a circuitous process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... say that the authorities have no jurisdiction to ask for production of the documents and/or for discovery or for interrogation as conferred under the Civil Procedure Code, but such powers must be exercised by application of mind and considering the requirements and/or relevancy of such documents. There should not be mechanical processing in asking a party to produce the documents when these are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, made clear that the Commercial Tax Officer may request the Income tax Officer for necessary inspection of the documents from the office of the Commercial Tax Officer and the Income-tax Officer may also ask for copies of such documents, if necessary, and proceed in accordance with law. There will be stay of operation of this order for a period of three weeks from date. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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