https://www.taxtmi.com/caselaws?id=18287 The High Court of ALLAHABAD ruled on the interpretation of section 132A(1)(b) of the Income-tax Act, 1961. The court held that both conditions specified in the section must be satisfied for the exercise of power, including the relevance of documents to a pending proceeding and the belief that the person summoned would not produce the required documents. As the requisition order lacked proper satisfaction or belief, it was deemed invalid. Consequently, the court quashed the requisition order for the assessment year 1993-94 and instructed the return of documents to the trade tax authorities, allowing the respondents to pursue further legal actions. en-us Tue, 14 Nov 1995 00:00:00 +0530 Wed, 30 Sep 2009 10:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18287 The High Court of ALLAHABAD ruled on the interpretation of section 132A(1)(b) of the Income-tax Act, 1961. The court held that both conditions specified in the section must be satisfied for the exercise of power, including the relevance of documents to a pending proceeding and the belief that the person summoned would not produce the required documents. As the requisition order lacked proper satisfaction or belief, it was deemed invalid. Consequently, the court quashed the requisition order for the assessment year 1993-94 and instructed the return of documents to the trade tax authorities, allowing the respondents to pursue further legal actions. Case-Laws Income Tax Tue, 14 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18287