High Court Rules on Summons Issuance to Employees for Revenue Inquiries; Representation by Agent Considered.
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....Service of summons - can summons be issued to the concerned person - Revenue submitted that, if summons are served on the Petitioner’s employee for furnishing information or to seek his presence before the concerned officer and if a request is made that the employee summoned would be represented through an authorised agent, such request will be considered and in case such a request is declined, reasons for the same will be furnished. - Petition disposed off - HC....
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