https://www.taxtmi.com/caselaws?id=471766 Proceedings for omission to produce documents require an intentional failure by a person legally bound to produce a specified document or electronic record. A written production order must identify the document or thing required and specify the time and place for production. Notices seeking information about an individual's whereabouts, an unserved purported production notice lacking those particulars, and attendance notices that do not require document production do not disclose the necessary basis for an omission offence. On those facts, the proceedings were legally misconceived and unsustainable. en-us Wed, 12 Mar 2008 00:00:00 +0530 Thu, 17 Sep 2026 11:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471766 Proceedings for omission to produce documents require an intentional failure by a person legally bound to produce a specified document or electronic record. A written production order must identify the document or thing required and specify the time and place for production. Notices seeking information about an individual's whereabouts, an unserved purported production notice lacking those particulars, and attendance notices that do not require document production do not disclose the necessary basis for an omission offence. On those facts, the proceedings were legally misconceived and unsustainable. Case-Laws Indian Laws Wed, 12 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471766