2020 (5) TMI 144

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..... narayana ORDER: (per the Hon'ble Sri Justice A.V. Sesha Sai) 1. Earlier, when a notice, under Section 148 of Income Tax Act, 1961 (hereinafter referred to as 'the IT Act') was issued by the Assistant Commissioner of Income Tax, Circle-1(1), Visakhapatnam (hereinafter referred to as 'the Assistant Commissioner') on the ground that the income chargeable to tax for the assessment year 2012-13 had e .....

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..... mmissioner directing the petitioner herein/assessee not to depart until he grants permission to do so, is a patent violation of the Fundamental Rights guaranteed under Part-III of the Constitution of India. It is the further submission of the learned counsel that Section 131 of the IT Act does not enable the Assistant Commissioner to issue such directions. 4. A perusal of the impugned summons sho .....

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..... opriate to direct the petitioner herein to co-operate with the enquiry initiated by the Assistant Commissioner and be present before the officer concerned on the day on which the officer asks the assessee to be present, till 7.00 p.m., or any other time earlier thereto specified by the officer concerned. 6. With the above observation, the Writ Petition is disposed of. There shall be no order as t .....

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