Court Rules Cooperation Required in Tax Summons Inquiry; Claims of Harassment Deemed Subjective Without Objective Criteria.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Harrasement or not - petitioner submitted that under the production of summons, the petitioner is forced to give an undertaking to pay the tax - The term harassment is so subjective which cannot be encapsulated in objective criterion. The petitioner having received summons from the respondent, is bound to cooperate for enquiry. Admittedly, the enquiry is pending. Without cooperating with the respondent, they cannot seek such a blanket direction. - HC....