TaxTMI 
TaxTMI 
1999 (8) TMI 30
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....ioner-company to produce the books of account and documents as specified therein as also the notices issued to show cause for imposition of penalty for non-compliance of the same. It is stated in the above summonses that the books of account and documents were required in connection with the proceedings "under the Income-tax Act, 1961/Wealth-tax Act, 1957/Gift-tax Act, 1958". The case of the petitioners is that the summonses issued are illegal and without jurisdiction because they are issued without any application of mind by the concerned Income-tax Officer which is evident from the fact that even the portions not applicable have not been struck off in the notices. It is also stated that no proceedings were pending before either of the two....
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....e to attend the case. Now again the matter is on board for final hearing. So far as the Revenue is concerned, the position remains the same. Neither there is any affidavit nor anybody appears for them. We have heard Mr. G. S. Jetley, learned counsel for the petitioners, who submits that the issue of summonses in this case is wholly illegal and without jurisdiction inasmuch as no proceedings under the Income-tax Act or any of the other two enactments mentioned in the notice were pending before the two Income-tax Officers who had issued the same either in the matter of the assessee or any other person. Mr. Jetley, also submits that there is gross misuse of power to issue summons. Learned counsel pointed out that in the impugned summonses e....
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....(2) Sales bill for the financial year 1993-94 ; (3) Excise register for the financial year 1993-94; (4) Bank/cash book for the financial year 1993-94. Seal Signature of Officer............. Name : D. S. Deshpande, Designation ITO (TDS) Circle, Thane." "Summons to assessee/witnesses under section 131/37/36 of the Income-tax Act, 1961/Wealth-tax Act, 1957/Gift-tax Act, 1958. P. A. No.---Office of the ITO, TDS, Pune: Dated : November 10, 1994. To, The Chief Executive, G. M. Breweries Ltd., S. Veer Savarkar Marg, Virar (E). Whereas your attendance is required in connection with the proceedings under the Income-tax Act/Wealth-tax Act/Gift-tax Act, in your case/the case of....... you are hereby require....
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....to the validity and legality of the impugned summonses and/or to take steps to get the stay order vacated or the writ petition disposed of. That clearly goes to show that the respondents are not interested in pursuing the matter, either because they have no case or they are totally indifferent and callous. As stated above, the above summonses clearly demonstrate the total non-application of mind by the concerned Income-tax Officer. Even it is not clear from the summonses whether these are under the Income-tax Act or Wealth-tax Act or Gift-tax Act. We have not been told by the Revenue in what connection and under which Act the books of account and documents were required to be produced by the petitioners. So far as the scope and ambit of ....