Section 131 powers do not include adjudicating a will's genuineness; original document must be returned after examination.

The Income-tax Department's power under section 131 to call for documents did not extend to deciding the truth or genuineness of a will. The original will had been retained for examination, but since scrutiny could be carried out from a xerox copy, continued retention of the original was not justified. The High Court directed return of the original will to the petitioner, subject to an undertaking to produce it whenever called for.

---

---

Issues: Whether the Income-tax Department could retain the original will called for under section 131 of the Income-tax Act, 1961, and whether it had jurisdiction to decide the truth or genuineness of the will.

Analysis: The original will had been called for by notice under section 131, and reasons were recorded for retaining it for examination. However, the department's authority under section 131 did not extend to adjudicating on the truth or genuineness of the will. Since the document could be examined by taking a xerox copy, continued retention of the original was not justified.

Conclusion: The original will was directed to be returned to the petitioner, subject to an undertaking to produce it whenever called for. The writ petition was allowed.

---