TaxTMI 
TaxTMI 
2015 (12) TMI 1125
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.... as per Annexure-A is one without authority of law and setting aside of the said notice. 2. The learned Counsel appearing for the Revenue assailing the impugned order contends that a reading of the provisions of Section 131 of the Income Tax Act makes it clear that if the authority under the Act, has reason to suspect that any income has been concealed or likely to be concealed by any person or class of persons within his jurisdiction, then for the purpose of making any enquiry or investigation relating thereto it shall be competent for him to exercise the power conferred under sub-section (1) on the Income Tax authorities. Therefore the notice issued under Section 131 of the Act is legal and valid and the learned Single Judge erred in set....
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....ning him on oath; (c) compelling the production of books of account and other documents; and (d) issuing commissions. Sub-Section (1A) reads thus: (1A) If the Principal Director General or Director General or Principal Director or Director or Joint Director or Assistant Director or Deputy Director, or the authorised officer referred to in sub-section (1) of section 132 before he takes action under clauses (i) to (v) of that sub-section, has reason to suspect that any income has been concealed, or is likely to be concealed, by any person or class of persons, within his jurisdiction, then, for the purposes of making any enquiry or investigation relating thereto, it shall be competent for him to exercise the powers conferred under sub-s....
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....vested, the authorized officer has an option to summon the person to appear before him at his office or he can go to the place of such person and examine him on oath. The said provision enables the authorized officer to enforce attendance if the person is not willing to appear before him. It is not necessary that in each and every case the attendance is to be enforced. If the person who has to be examined on oath voluntarily appears, the question of enforcing the attendance would not arise. Yet another instance is, when the officer himself goes to the place of a person for the purpose of examining him on oath and if he deposes, the question of enforcing the attendance would not arise. The examination of such person on oath may be at the pla....