https://www.taxtmi.com/news?id=863 The court underscored that the duty to maintain proper accounts lies with the assessee and, absent confirmations or production of the third party books, the Department is not obliged to issue summons to third parties at the assessee's request; granting such requests without foundation risks harassment and does not warrant exercise of extraordinary writ powers to compel third party production, separate from any inquiry into affiliation bye law compliance. en-us Wed, 27 May 2009 22:46:53 +0530 Wed, 27 May 2009 23:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=863 The court underscored that the duty to maintain proper accounts lies with the assessee and, absent confirmations or production of the third party books, the Department is not obliged to issue summons to third parties at the assessee's request; granting such requests without foundation risks harassment and does not warrant exercise of extraordinary writ powers to compel third party production, separate from any inquiry into affiliation bye law compliance. News - Wed, 27 May 2009 22:46:53 +0530 https://www.taxtmi.com/news?id=863