https://www.taxtmi.com/caselaws?id=8762 A summons under section 131 of the Income-tax Act calling for production of seized books and documents must rest on a bona fide consideration of their relevancy to proceedings under the Act. A blanket requisition for all seized materials, issued without the officer knowing their contents or applying mind to relevance for assessment or reassessment, is beyond the statutory power. The Calcutta HC held that the impugned summons showed no due application of mind and was ultra vires section 131, so it was quashed and set aside. en-us Wed, 02 Feb 1972 00:00:00 +0530 Wed, 03 Jun 2009 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8762 A summons under section 131 of the Income-tax Act calling for production of seized books and documents must rest on a bona fide consideration of their relevancy to proceedings under the Act. A blanket requisition for all seized materials, issued without the officer knowing their contents or applying mind to relevance for assessment or reassessment, is beyond the statutory power. The Calcutta HC held that the impugned summons showed no due application of mind and was ultra vires section 131, so it was quashed and set aside. Case-Laws Income Tax Wed, 02 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8762