https://www.taxtmi.com/caselaws?id=26395 The court held that issuing a summons under section 131(1) of the Income-tax Act without a pending proceeding is invalid as it requires a pending proceeding akin to a court under the Code of Civil Procedure. It distinguished between powers under sections 131(1) and 131(1A, highlighting that the former necessitates a pending proceeding while the latter allows for exercising powers without one. The court emphasized that summoning at a "pre-reason-to-believe" stage is impermissible. Consequently, the summons issued without a pending proceeding was deemed invalid, leading to setting aside and quashing of the summonses in question. en-us Mon, 31 Mar 1986 00:00:00 +0530 Thu, 04 Feb 2010 17:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26395 The court held that issuing a summons under section 131(1) of the Income-tax Act without a pending proceeding is invalid as it requires a pending proceeding akin to a court under the Code of Civil Procedure. It distinguished between powers under sections 131(1) and 131(1A, highlighting that the former necessitates a pending proceeding while the latter allows for exercising powers without one. The court emphasized that summoning at a "pre-reason-to-believe" stage is impermissible. Consequently, the summons issued without a pending proceeding was deemed invalid, leading to setting aside and quashing of the summonses in question. Case-Laws Income Tax Mon, 31 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26395