https://www.taxtmi.com/caselaws?id=14449 TDS-related powers may be exercised by a duly designated Assessing Officer under the Act and Rules, and the term "Assessing Officer" in section 2(7A) is broad enough to include an officer assigned jurisdiction for the relevant TDS matters. Rule 36A supports filing TDS returns before the designated officer within whose jurisdiction the deductor's office is situated, enabling prima facie enquiry, inspection of documents, and transmission of information to the regular Assessing Officer. Section 131 is treated as a machinery provision to be construed pragmatically, so summons and retention of documents are not invalid merely because no proceeding is pending before the same officer issuing them. en-us Thu, 09 Nov 2000 00:00:00 +0530 Thu, 16 Jul 2009 10:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14449 TDS-related powers may be exercised by a duly designated Assessing Officer under the Act and Rules, and the term "Assessing Officer" in section 2(7A) is broad enough to include an officer assigned jurisdiction for the relevant TDS matters. Rule 36A supports filing TDS returns before the designated officer within whose jurisdiction the deductor's office is situated, enabling prima facie enquiry, inspection of documents, and transmission of information to the regular Assessing Officer. Section 131 is treated as a machinery provision to be construed pragmatically, so summons and retention of documents are not invalid merely because no proceeding is pending before the same officer issuing them. Case-Laws Income Tax Thu, 09 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14449