https://www.taxtmi.com/caselaws?id=13875 An income-tax authority vested with TDS jurisdiction under the Act and the Rules can exercise incidental machinery powers under section 131(1) for effective enforcement. The Calcutta HC held that the Assistant Commissioner of Income-tax (TDS), being the officer empowered to deal with the relevant TDS returns and matters, had competence to issue summons. The Court also held that a formally pending proceeding is not an absolute precondition where the authority already has live TDS scrutiny jurisdiction and the survey material supports further enquiry. The survey under section 133A and the consequent summons were therefore within lawful authority, and the challenge to jurisdiction failed. en-us Mon, 09 Jul 2001 00:00:00 +0530 Sat, 04 Jul 2009 16:11:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13875 An income-tax authority vested with TDS jurisdiction under the Act and the Rules can exercise incidental machinery powers under section 131(1) for effective enforcement. The Calcutta HC held that the Assistant Commissioner of Income-tax (TDS), being the officer empowered to deal with the relevant TDS returns and matters, had competence to issue summons. The Court also held that a formally pending proceeding is not an absolute precondition where the authority already has live TDS scrutiny jurisdiction and the survey material supports further enquiry. The survey under section 133A and the consequent summons were therefore within lawful authority, and the challenge to jurisdiction failed. Case-Laws Income Tax Mon, 09 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13875