1973 (3) TMI 18

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a writ in the nature of mandamus in the present proceedings is a summons under section 131 of the Income-tax Act, 1961, calling upon Sri Sarju Prosad Sharma of 246-C, Vivekananda Road, Calcutta, under section 131 of the Income-tax Act, 1961, to attend personally at the office of the Income-tax Officer, " D " Ward, Dist. II(I), Calcutta, on February 25, 1972, at 12-30 pm. to give evidence and to pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aid notice the said Income-tax Officer informed the petitioner that he had decided not to allow Sri Singh to be present as authorised representative at the examination of the said Sri Sarju Prosad Sharma or to act even as an interpreter. The Income-tax Officer relied on sub-section (1) of section 288 read with section 131 of the Income-tax Act, 1961, in making the aforesaid order. In the instan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... A witness has no right to be represented in a proceeding by a lawyer or an authorised representative. So, it seems to me that Sarju Prosad Sharma when he appears before the said Income-tax Officer in terms of the summons dated February 11, 1972, has no right to be represented by an authorised representative but the proceeding before the said Income-tax Officer is nonetheless a proceeding for a....