https://www.taxtmi.com/caselaws?id=9126 The appeal challenging a notice under section 131 of the Income-tax Act, 1961, was dismissed. The court held that the Income-tax Officer did not exceed jurisdiction by demanding accounts beyond three years prior to the previous year, as the officer could rely on section 131 to require additional evidence for assessment purposes. The court referenced a similar view by the Full Bench of the Madras High Court and granted an interim stay on producing further documents in response to the notice under section 131 for a specified period. en-us Mon, 09 Apr 1973 00:00:00 +0530 Fri, 19 Jun 2009 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9126 The appeal challenging a notice under section 131 of the Income-tax Act, 1961, was dismissed. The court held that the Income-tax Officer did not exceed jurisdiction by demanding accounts beyond three years prior to the previous year, as the officer could rely on section 131 to require additional evidence for assessment purposes. The court referenced a similar view by the Full Bench of the Madras High Court and granted an interim stay on producing further documents in response to the notice under section 131 for a specified period. Case-Laws Income Tax Mon, 09 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9126