https://www.taxtmi.com/caselaws?id=30710 The court set aside the Third Member's decision in ITA No.2943/MDS/1993 and directed a rehearing based on the original points of difference. The court dismissed the petitions challenging the summons issued under Section 131 and the notices issued under Section 226(3) of the Income Tax Act, 1961, due to a lack of merit in the petitioner's arguments. en-us Wed, 09 Apr 2008 00:00:00 +0530 Wed, 17 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30710 The court set aside the Third Member's decision in ITA No.2943/MDS/1993 and directed a rehearing based on the original points of difference. The court dismissed the petitions challenging the summons issued under Section 131 and the notices issued under Section 226(3) of the Income Tax Act, 1961, due to a lack of merit in the petitioner's arguments. Case-Laws Income Tax Wed, 09 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30710