https://www.taxtmi.com/caselaws?id=301130 The Court ruled in favor of the petitioner, upholding his request to have his statement recorded at Chandigarh due to his permanent residency there. It found the summons issued by the authorities unreasonable, directing the petitioner to be examined at Jalandhar or Chandigarh for convenience. The Court emphasized the petitioner's right to legal representation during the statement recording and criticized the lack of consideration for his medical condition and travel difficulties. Overall, the Court focused on protecting the petitioner from harassment, ensuring his well-being, and addressing his concerns during the investigation. en-us Mon, 20 Jan 1992 00:00:00 +0530 Mon, 14 Mar 2022 11:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301130 The Court ruled in favor of the petitioner, upholding his request to have his statement recorded at Chandigarh due to his permanent residency there. It found the summons issued by the authorities unreasonable, directing the petitioner to be examined at Jalandhar or Chandigarh for convenience. The Court emphasized the petitioner's right to legal representation during the statement recording and criticized the lack of consideration for his medical condition and travel difficulties. Overall, the Court focused on protecting the petitioner from harassment, ensuring his well-being, and addressing his concerns during the investigation. Case-Laws Indian Laws Mon, 20 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301130