1988 (5) TMI 359

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..... pending before the Sales Tax Officer, sector 10, Agra, respondent No. 2, are being completed without disposing of the application moved by the petitioner for summoning the documents in connection with a raid which had been conducted at the premises of the petitioner on 24th February, 1987. It has been alleged in the petition that under the orders of the Commissioner of Income-tax, the department .....

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..... to the petitioner till 31st December, 1988. An application for summoning the aforesaid documents which may be relevant for the purposes of completing the assessment proceedings in respect of the assessment years 1984-85 to 1986-87 has already been moved before the Sales Tax Officer. Under the Sales Tax Act, the Sales Tax Officer has ample power to summon those documents in case the petitioner mak .....

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