TMI Blog2022 (8) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... ngh s (Revenue's) stand before us that in future, if summons are issued, regard will be had to the aforementioned circulars and guidelines framed in that behalf. - Mr. Singh further submits, that if summons are served on the Petitioner s employee for furnishing information or to seek his presence before the concerned officer and if a request is made that the employee summoned would be represen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM No.32930/2022 1. Allowed, subject to just exceptions. W.P.(C) 11218/2022 CM No.32929/2022[Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1 Mr. Adesh Kumar Tiwari accepts notice on behalf of respondent no.1/UOI, while Mr Harpreet Singh accepts notice on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Obviously, the petitioner, which is a company, does not have a proprietor or partner. 6.2. In sum, there is no indication as to the individuals who had to present themselves on the date mentioned in the aforesaid summons. 7. This apart, on being queried as to whether or not any person on behalf of the petitioner remained present on the date given in the summons, Mr. Abhishek A Rastogi, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars and guidelines provide for exceptions, albeit, in an emergent situation. However, Mr. Rastogi says the process also requires the respondents to regularise this deficiency. 11. Besides this, it is also Mr. Rastogi s contention, that the summons under the aforesaid circulars and guidelines have to be issued as a last resort; the contention being that if information can be obtained from office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer and if a request is made that the employee summoned would be represented through an authorised agent, such request will be considered and in case such a request is declined, reasons for the same will be furnished. 12.3. The statement of Mr. Singh is formally taken on record. 13. Having regard to the statement made by Mr. Singh, which is in line with the contents of the aforementioned c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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