| |
| The Tax Publishers2019 TaxPub(DT) 5206 (Guj-HC) : (2019) 417 ITR 0590 : (2020) 316 CTR 0065 : (2019) 266 TAXMAN 0221 INCOME TAX ACT, 1961
Section 83
It was persmissible for the authority concerned to secure and enforce personal attendance of assessee/defaulter for the purpose of necessary inquiry pursuant to summons under rule 83 of Sch. II. No case was made out by assessee for the purpose of getting the impugned summons under rule 83 of Sch. II declared as illegal or erroneous in law, therefore, writ application was rejected.
|
Recovery - Power of TRO - Issuance of summons seeking personal attendance of assessee -
Assessee by way of writ application challenged validity of summons, issued by Tax Recovery Officer in exercise of his powers under rule 83 of Second Schedule seeking personal attendance and stipulating that assessee would not depart until directed by TRO when he attended office on direction of personal presence.Held: It was persmissible for the authority concerned to secure and enforce personal attendance of assessee/defaulter for the purpose of necessary inquiry pursuant to summons under rule 83 of Sch. II. No case was made out by assessee for the purpose of getting the impugned summons under rule 83 of Sch. II declared as illegal or erroneous in law, therefore, writ application was rejected.
REFERRED :
FAVOUR : Against the assessee.
A.Y. :
IN THE GUJARAT HIGH COURT
 SUBSCRIBE FOR FULL CONTENT
|