https://www.taxtmi.com/caselaws?id=27393 The court concluded that the refusal to summon the persons under section 131 vitiated the addition of Rs. 80,354 as the assessee's income from other sources. The Tribunal was directed to ensure that the Income Tax Officer issues notices to the creditors and finalizes the assessment accordingly. No order as to costs was made. en-us Wed, 11 Jul 1984 00:00:00 +0530 Fri, 12 Feb 2010 15:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27393 The court concluded that the refusal to summon the persons under section 131 vitiated the addition of Rs. 80,354 as the assessee's income from other sources. The Tribunal was directed to ensure that the Income Tax Officer issues notices to the creditors and finalizes the assessment accordingly. No order as to costs was made. Case-Laws Income Tax Wed, 11 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27393