TaxTMI 
TaxTMI 
TaxTMI 
Department is not bound to accept the request of the assessee to issue summons u/s 131 to third party for verification of certain transactions
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....epartment is not bound to accept the request of the assessee to issue summons u/s 131 to third party for verification of certain transactions <br>News and Press Release<br>Dated:- 27-5-2009<br><BR>In ....
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....the a recent case (2009 -TMI - 33591 - DELHI HIGH COURT), honorable High Court of Delhi has observed that; - The responsibility for maintaining proper accounts rests exclusively with the petitioner. ....
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.... - This is not a case where the petitioner had either filed confirmation or made available the books of accounts maintained by St. Kabir Modern School and Holy Convent Senior Secondary School. - It....
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.... is the petitioner's case that these books of accounts must be summoned by the Department. - This would indeed be a very dangerous precedent fraught with possibilities of harassment at the behest of....
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.... the assessee, if, without any foundation the Department insists on a third party to produce its books of accounts. - It is this aspect of the case which has persuaded us not to exercise the extraor....
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....dinary powers vested in us under Article 226 of the Constitution. Whether or not there has been an infraction of the Affiliation Bye-laws is altogether a different point. (For full text of judgment -....
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.... visit: 2009 -TMI - 33591 - DELHI HIGH COURT)<BR> News - Press release - PIB....