https://www.taxtmi.com/caselaws?id=383461 Rule 83 of the Second Schedule to the Income-tax Act, 1961 empowers a Tax Recovery Officer to exercise civil court-like powers in recovery inquiries, including receiving evidence, administering oaths, enforcing attendance and compelling production of documents. Read with Section 222 and the recovery scheme, this authority extends to seeking the assessee's personal attendance where relevant to inquiry into assets and information. The word "witness" does not exclude the assessee, and the distinction from Rule 73 was rejected because that rule concerns arrest and detention, not the recovery inquiry machinery. The summons was therefore treated as valid for recovery proceedings. en-us Thu, 18 Jul 2019 00:00:00 +0530 Sat, 19 Oct 2019 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383461 Rule 83 of the Second Schedule to the Income-tax Act, 1961 empowers a Tax Recovery Officer to exercise civil court-like powers in recovery inquiries, including receiving evidence, administering oaths, enforcing attendance and compelling production of documents. Read with Section 222 and the recovery scheme, this authority extends to seeking the assessee's personal attendance where relevant to inquiry into assets and information. The word "witness" does not exclude the assessee, and the distinction from Rule 73 was rejected because that rule concerns arrest and detention, not the recovery inquiry machinery. The summons was therefore treated as valid for recovery proceedings. Case-Laws Income Tax Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383461