1973 (3) TMI 18

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....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 produce either personally or through a....

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....er 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 instant case the firm, Messrs. S. P. Sharma,....

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....nted 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 assessment of the assessee-firm, Messrs. ....