9911796707
TMI Blog1999 (8) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... notices issued to show cause for imposition of penalty for non-compliance of the same. It is stated in the above summonses that the books of account and documents were required in connection with the proceedings "under the Income-tax Act, 1961/Wealth-tax Act, 1957/Gift-tax Act, 1958". The case of the petitioners is that the summonses issued are illegal and without jurisdiction because they are issued without any application of mind by the concerned Income-tax Officer which is evident from the fact that even the portions not applicable have not been struck off in the notices. It is also stated that no proceedings were pending before either of the two Income-tax Officers under any of the enactments mentioned in the summonses, which could have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is concerned, the position remains the same. Neither there is any affidavit nor anybody appears for them. We have heard Mr. G. S. Jetley, learned counsel for the petitioners, who submits that the issue of summonses in this case is wholly illegal and without jurisdiction inasmuch as no proceedings under the Income-tax Act or any of the other two enactments mentioned in the notice were pending before the two Income-tax Officers who had issued the same either in the matter of the assessee or any other person. Mr. Jetley, also submits that there is gross misuse of power to issue summons. Learned counsel pointed out that in the impugned summonses even the portions which are not applicable have not been struck off. It is contended that the to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Bank/cash book for the financial year 1993-94. Seal Signature of Officer............. Name : D. S. Deshpande, Designation ITO (TDS) Circle, Thane." "Summons to assessee/witnesses under section 131/37/36 of the Income-tax Act, 1961/Wealth-tax Act, 1957/Gift-tax Act, 1958. P. A. No.---Office of the ITO, TDS, Pune: Dated : November 10, 1994. To, The Chief Executive, G. M. Breweries Ltd., S. Veer Savarkar Marg, Virar (E). Whereas your attendance is required in connection with the proceedings under the Income-tax Act/Wealth-tax Act/Gift-tax Act, in your case/the case of....... you are hereby required personally to attend my office at........... Thane, on November 14, 1994, at 11 a.m. to give evidence and/or to produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposed of. That clearly goes to show that the respondents are not interested in pursuing the matter, either because they have no case or they are totally indifferent and callous. As stated above, the above summonses clearly demonstrate the total non-application of mind by the concerned Income-tax Officer. Even it is not clear from the summonses whether these are under the Income-tax Act or Wealth-tax Act or Gift-tax Act. We have not been told by the Revenue in what connection and under which Act the books of account and documents were required to be produced by the petitioners. So far as the scope and ambit of section 131(1) of the Income-tax Act is concerned, it is clear from a plain reading of the provision itself that the powers thereu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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