https://www.taxtmi.com/caselaws?id=20648 Section 131 of the Income-tax Act, 1961 confers powers comparable to a civil court for discovery, attendance, production and inspection, but those powers are exercisable only when a proceeding is pending and the authority has applied its mind to the relevancy of the material sought. The provision is not meant for fishing inquiries or roving investigations. A limited exception exists under section 131(1A) for specified suspicion of concealment by the Assistant Director of Inspection, but that exception does not extend to an Income-tax Officer issuing notice without a pending proceeding for the relevant assessment year. en-us Thu, 11 May 1989 00:00:00 +0530 Mon, 16 Nov 2009 13:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20648 Section 131 of the Income-tax Act, 1961 confers powers comparable to a civil court for discovery, attendance, production and inspection, but those powers are exercisable only when a proceeding is pending and the authority has applied its mind to the relevancy of the material sought. The provision is not meant for fishing inquiries or roving investigations. A limited exception exists under section 131(1A) for specified suspicion of concealment by the Assistant Director of Inspection, but that exception does not extend to an Income-tax Officer issuing notice without a pending proceeding for the relevant assessment year. Case-Laws Income Tax Thu, 11 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20648