Summons to Managing Directors, Directors and other top officers under Section 14 - When not issuable

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....xcise<br>Summons to Managing Directors, Directors and other top officers under Section 14 - When not issuable F. No. 208/122/89-CX.6 Dated 13-10-1989 Government of India Ministry of Financ....

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.... as a last resort in cases where assessees are not coopperating or investigations are to be completed expeditiously. This section should not be used for harassing the top management for forcing them t....