https://www.taxtmi.com/caselaws?id=7939 The court upheld the validity of the notice issued under section 131 of the Income-tax Act, 1961, ruling in favor of the respondent. It held that the Income-tax Officer's power to compel the production of account books under section 131 is not limited by the constraints of section 142. The judgment emphasized that imposing such limitations would undermine the authority granted by the statute. Consequently, the court dismissed the petition, with each party directed to bear its own costs. en-us Thu, 09 Jun 1966 00:00:00 +0530 Tue, 24 Mar 2009 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7939 The court upheld the validity of the notice issued under section 131 of the Income-tax Act, 1961, ruling in favor of the respondent. It held that the Income-tax Officer's power to compel the production of account books under section 131 is not limited by the constraints of section 142. The judgment emphasized that imposing such limitations would undermine the authority granted by the statute. Consequently, the court dismissed the petition, with each party directed to bear its own costs. Case-Laws Income Tax Thu, 09 Jun 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7939