1988 (10) TMI 28

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....ns)<br>Dated:- 13-10-1988<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : R. K. GULATI., OM PRAKASH&nbsp; JUDGMENT The judgment of the court was delivered by OM PRAKASH J.-Upon hearing of the part....

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....at to prove the case of the applicant, a request for summons of the seller was made under section 131 to the Income-tax Officer, and the Income-tax Officer did not issue any summons and inasmuch did n....