1966 (3) TMI 11

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ition restraining the respondent from calling upon the petitioner to file statements of assets and liabilities in pursuance of the notice issued to her. The necessary facts are that the petitioner is an assessee for the assessment year 1962-63. During the course of the assessment year 1962-63 the respondent called upon the petitioner to file statements of all the assets and liabilities not includ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ement of all assets and liabilities of the assessee, whether included in the accounts or not) as the Income-tax Officer may require". This is a clear provision under which the Income-tax Officer was entitled to ask for the material which he has asked. The Income-tax Officer not only informed the petitioner under what provisions of law he is demanding the material, but the petitioner is now informe....