1985 (1) TMI 110

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....TO under s. 131(2) of the IT Act, 1961. 2. The assessee, Shri R.C. Oswal, is the Director of M/s Divakar Investment and Trading co. Pvt. Ld., Ludhiana. The ITO issued notice under s. 139(2) to the above assessee asking it to file the return of its total income. In connection with the above proceedings, summons under s. 131 of the Act was issued on 29th Oct., 1982 to Shri R.C. Oswal asking him t....

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....tatement should be supplied to him before it was signed by him. According to the ITO, he was asked to wait for half an hour so that the statement may be got typed and could be supplied to him. It is not mentioned in the order of the ITO as to whether Shri R.C. Oswal waited for half an hour but it has been mentioned that the statement was not signed till 11th Nov., 1982, the date when the order was....

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....rticularly referred to the first requirement i.e, name and designation of the officer with whom the company was assessed at Bombay. He pointed out that this was not a document to be produced. Rather it was a statement to be made. It was, therefore, beyond the scope of the documents to be produced. For the other items at Nos. (ii) and (iii) above, he urged that the assessee had challenged the juris....

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....ities below were liable to be cancelled. 5. The ld. departmental representative, on the other hand, vehemently supported the orders of the authorities below and contended that the jurisdiction had rightly been assumed by the ITO and for non-compliance of the terms of the summons, the fine was rightly imposed. 6. We have carefully considered the rival submissions. We are in complete agreement....