https://www.taxtmi.com/caselaws?id=8938 The judgment by GHOSH J. addressed the validity of a summons under section 131 of the Income-tax Act, 1961, clarifying that while a witness cannot be represented by a lawyer or representative, the firm being assessed has the right to be present and represented during assessment proceedings. The impugned notice disallowing the attendance of an authorized representative on behalf of the assessee-firm was set aside, with each party bearing their own costs. The decision emphasizes the rights of witnesses and the authority of the Income-tax Officer in conducting examinations and assessments. en-us Mon, 05 Mar 1973 00:00:00 +0530 Wed, 17 Jun 2009 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8938 The judgment by GHOSH J. addressed the validity of a summons under section 131 of the Income-tax Act, 1961, clarifying that while a witness cannot be represented by a lawyer or representative, the firm being assessed has the right to be present and represented during assessment proceedings. The impugned notice disallowing the attendance of an authorized representative on behalf of the assessee-firm was set aside, with each party bearing their own costs. The decision emphasizes the rights of witnesses and the authority of the Income-tax Officer in conducting examinations and assessments. Case-Laws Income Tax Mon, 05 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8938