Tax summons challenge disposed with direction to hear the petitioner and decide by a speaking order in accordance with law.

The challenge to tax summons was not decided on the merits; the HC recorded the respondents' statement that if the petitioner appeared before the concerned officer by the specified date, it would be heard. The petition was disposed of with a direction that the petitioner may file its reply and make submissions on law and merits, and the officer must decide the matter by a speaking order in accordance with law.

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Issues: Challenge to summons issued by the tax authorities and the petitioner's request for time to appear and place its reply and submissions before the concerned officer.

Analysis: The petition was not adjudicated on the merits of the summons. The Court recorded the respondents' statement that, if the petitioner appeared before the concerned officer on or before the specified date, it would be given a hearing.

Outcome: The petition was disposed of with a direction that the petitioner appear before the concerned officer on the specified date, whereupon it may file its reply and make submissions on law and merits, and the officer shall decide the matter by a speaking order in accordance with law.

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