https://www.taxtmi.com/caselaws?id=352855 Section 131 of the Income-tax Act, 1961 empowers enforcement of attendance and production of evidence for tax inquiry, and that power was held not to be defeated by a claim of diplomatic or consular immunity. The limited protection under section 8 of the Diplomatic Relations (Vienna Convention) Act, 1972 concerns entry into diplomatic premises for service of process and does not create a general exemption from complying with income-tax summons, especially where business and alleged consular activity are carried on from the same premises. As a practical arrangement, the person could appear before the Assessing Officer at the Assistant Commissioner's office, preserving the statutory inquiry. en-us Wed, 08 Nov 2017 00:00:00 +0530 Thu, 22 Mar 2018 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352855 Section 131 of the Income-tax Act, 1961 empowers enforcement of attendance and production of evidence for tax inquiry, and that power was held not to be defeated by a claim of diplomatic or consular immunity. The limited protection under section 8 of the Diplomatic Relations (Vienna Convention) Act, 1972 concerns entry into diplomatic premises for service of process and does not create a general exemption from complying with income-tax summons, especially where business and alleged consular activity are carried on from the same premises. As a practical arrangement, the person could appear before the Assessing Officer at the Assistant Commissioner's office, preserving the statutory inquiry. Case-Laws Income Tax Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352855