https://www.taxtmi.com/caselaws?id=467769 A summoning order cannot be sustained where the complaint and pre-summoning evidence disclose no specific act or omission by the petitioner. The court found no particularised averments, no material connecting the petitioner with the objectionable content, and no supporting evidence from the inquiry report to justify issuance of process. In the absence of such foundational facts, the requirement of judicial application of mind before summoning was not met. The summoning order, to the extent it applied to the petitioner, was therefore set aside. en-us Fri, 02 Mar 2012 00:00:00 +0530 Thu, 02 Apr 2026 10:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467769 A summoning order cannot be sustained where the complaint and pre-summoning evidence disclose no specific act or omission by the petitioner. The court found no particularised averments, no material connecting the petitioner with the objectionable content, and no supporting evidence from the inquiry report to justify issuance of process. In the absence of such foundational facts, the requirement of judicial application of mind before summoning was not met. The summoning order, to the extent it applied to the petitioner, was therefore set aside. Case-Laws Indian Laws Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467769