https://www.taxtmi.com/caselaws?id=23961 Section 131 of the Income-tax Act empowers the revenue to call for production of documents for purposes of the Act, including effective inquiry after search and seizure, but the power must still be exercised with application of mind and relevance to the material sought. A writ court will not interfere where the statutory demand is connected to the pending inquiry and no manifest illegality or lack of jurisdiction is shown. On the stated facts, the notice was upheld and the challenge failed, allowing the income-tax proceedings to continue in accordance with law. en-us Tue, 06 Jun 1989 00:00:00 +0530 Fri, 15 Jan 2010 14:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23961 Section 131 of the Income-tax Act empowers the revenue to call for production of documents for purposes of the Act, including effective inquiry after search and seizure, but the power must still be exercised with application of mind and relevance to the material sought. A writ court will not interfere where the statutory demand is connected to the pending inquiry and no manifest illegality or lack of jurisdiction is shown. On the stated facts, the notice was upheld and the challenge failed, allowing the income-tax proceedings to continue in accordance with law. Case-Laws Income Tax Tue, 06 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23961