https://www.taxtmi.com/circulars?id=9161 The ITO has powers under section 142(1) to call for head office books when those books are relevant to making an assessment, but may call only such records as he considers, after an application of mind, necessary; blanket demands are not permitted and there must be evidence showing the ITO's considered decision to require production. en-us Fri, 03 Feb 1978 00:00:00 +0530 Thu, 02 Jun 2011 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9161 The ITO has powers under section 142(1) to call for head office books when those books are relevant to making an assessment, but may call only such records as he considers, after an application of mind, necessary; blanket demands are not permitted and there must be evidence showing the ITO's considered decision to require production. Circulars Income Tax Fri, 03 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9161