https://www.taxtmi.com/caselaws?id=13279 A TDS authority could not invoke section 131 to issue employer queries before the 1999 circular, because section 206 imposes the deduction obligation on the employer while section 131 vests discovery and document-production powers in the Assessing Officer. The Court held that no implied jurisdiction arose merely from the TDS authority's role in enforcing compliance or imposing penalty, so pre-circular requisitions were without authority. The 1999 circular was the first express extension of that power to TDS officials and operated prospectively only. The requisition was therefore quashed, with Revenue left free to proceed under any other available statutory remedy. en-us Wed, 03 Jan 2007 00:00:00 +0530 Wed, 27 May 2009 18:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13279 A TDS authority could not invoke section 131 to issue employer queries before the 1999 circular, because section 206 imposes the deduction obligation on the employer while section 131 vests discovery and document-production powers in the Assessing Officer. The Court held that no implied jurisdiction arose merely from the TDS authority's role in enforcing compliance or imposing penalty, so pre-circular requisitions were without authority. The 1999 circular was the first express extension of that power to TDS officials and operated prospectively only. The requisition was therefore quashed, with Revenue left free to proceed under any other available statutory remedy. Case-Laws Income Tax Wed, 03 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13279