1989 (6) TMI 41

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....26, 1979, at the instance of the writ petitioners, B. K. Saha and Bros. (P.) Ltd. and another, challenging the letter dated February 16, 1979, written by the Income-tax Officer, "C" Ward, Companies District-II, Calcutta, and notice under section 131 of the Income-tax Act, 1961, of the same date issued by the same Officer, copies of which are in annexure " E " to the writ petition. It is alleged....

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....o. 5, Pollock Street, Calcutta. It is strongly argued by referring to a decision in Dwijendra Lal Brahmachari v. New Central jute Mills Co. Ltd. [1978] 112 ITR 568 (Cal), that where the Division Bench of this hon'ble court held that the power of the Income-tax Officer under section 131 is co-extensive with that of a court trying a suit under section 30 of the Civil Procedure Code read with rules 1....

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....es were challenged, leave was given to the income-tax authorities to issue notice under section 131 of the Income-tax Act for necessary inspection without prejudice to the rights and contentions of the parties. Pursuant to such leave, steps have been taken under section 131 of the Act to produce the documents for taking effective action in accordance with law. Such steps have been taken which are ....

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....n Bench of this hon'ble court in proper perspective, it is not open to anybody to say that the authorities have no jurisdiction to ask for production of the documents and/or for discovery or for interrogation as conferred under the Civil Procedure Code, but such powers must be exercised by application of mind and considering the requirements and/or relevancy of such documents. There should not be ....