https://www.taxtmi.com/forum/issue?id=111539 The core issue is whether a summon to record an assessee's statement under Section 131 can validly be served and the statement recorded at the assessee's residence or at the assessee's office treated as a camp office. Conflicting High Court rulings exist: an earlier decision disallowed camp offices, while a later division bench reportedly permitted them; concerns are raised about misuse of the provision as a guise for surveys or non-seizure searches. en-us Wed, 22 Feb 2017 12:38:40 +0530 Thu, 23 Jan 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111539 The core issue is whether a summon to record an assessee's statement under Section 131 can validly be served and the statement recorded at the assessee's residence or at the assessee's office treated as a camp office. Conflicting High Court rulings exist: an earlier decision disallowed camp offices, while a later division bench reportedly permitted them; concerns are raised about misuse of the provision as a guise for surveys or non-seizure searches. Discussion-Forum Income Tax Wed, 22 Feb 2017 12:38:40 +0530 https://www.taxtmi.com/forum/issue?id=111539