https://www.taxtmi.com/caselaws?id=27945 Income-tax assessment authorities may investigate the real nature and source of cash credits notwithstanding civil decrees between the assessee and third parties, because the civil recovery record does not conclude the statutory question of who truly owns the money. The authority may also use commissions and other officers to record evidence where required for effective assessment, and that procedure is not without jurisdiction merely because the assessment is pending before the territorial officer. Witnesses summoned for examination have no inherent right to insist on counsel being present during recording of statements, though ordinary legal protections remain available. en-us Fri, 21 Nov 1980 00:00:00 +0530 Wed, 17 Feb 2010 10:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27945 Income-tax assessment authorities may investigate the real nature and source of cash credits notwithstanding civil decrees between the assessee and third parties, because the civil recovery record does not conclude the statutory question of who truly owns the money. The authority may also use commissions and other officers to record evidence where required for effective assessment, and that procedure is not without jurisdiction merely because the assessment is pending before the territorial officer. Witnesses summoned for examination have no inherent right to insist on counsel being present during recording of statements, though ordinary legal protections remain available. Case-Laws Income Tax Fri, 21 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27945