https://www.taxtmi.com/caselaws?id=15594 Summons issued under the Income-tax Act and the corresponding Wealth-tax and Gift-tax provisions must disclose the statutory basis and be used only for proceedings actually pending before the authority. Blank portions left unfilled and inapplicable clauses not struck off indicated non-application of mind and made it unclear under which enactment the summonses were issued. As no affidavit or material showed pending proceedings or jurisdiction, the summons power was treated as having been exercised for an impermissible collateral purpose. The summonses were therefore held to be without jurisdiction and invalid, and the assessee's challenge succeeded. en-us Tue, 24 Aug 1999 00:00:00 +0530 Wed, 26 Aug 2009 12:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15594 Summons issued under the Income-tax Act and the corresponding Wealth-tax and Gift-tax provisions must disclose the statutory basis and be used only for proceedings actually pending before the authority. Blank portions left unfilled and inapplicable clauses not struck off indicated non-application of mind and made it unclear under which enactment the summonses were issued. As no affidavit or material showed pending proceedings or jurisdiction, the summons power was treated as having been exercised for an impermissible collateral purpose. The summonses were therefore held to be without jurisdiction and invalid, and the assessee's challenge succeeded. Case-Laws Income Tax Tue, 24 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15594