https://www.taxtmi.com/caselaws?id=38428 The power to issue a summons for production of books and documents under section 131 of the Income-tax Act is co-extensive with a civil court's power, but it must be exercised only for the purposes of the Act and on relevant material. The assessing authority must apply its mind to whether the documents sought are relevant or necessary for the pending assessment or reassessment. A broad, unspecified requisition, particularly where the officer did not know what documents were being asked for, showed absence of such application of mind. The summons was therefore invalid and liable to be struck down. en-us Thu, 28 Jul 1977 00:00:00 +0530 Tue, 06 Apr 2010 11:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38428 The power to issue a summons for production of books and documents under section 131 of the Income-tax Act is co-extensive with a civil court's power, but it must be exercised only for the purposes of the Act and on relevant material. The assessing authority must apply its mind to whether the documents sought are relevant or necessary for the pending assessment or reassessment. A broad, unspecified requisition, particularly where the officer did not know what documents were being asked for, showed absence of such application of mind. The summons was therefore invalid and liable to be struck down. Case-Laws Income Tax Thu, 28 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38428