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TMI Blog2020 (11) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... has reason to suspect that any income has been concealed or is likely to be concealed, by any person or class of persons within his jurisdiction, then for the purpose of making an enquiry or investigation relating thereto, it shall be competent for him to exercise the powers conferred under Sub-Section (1) of Section 131, notwithstanding that no proceedings with respect to such persons are pending before any Income Tax Authority. We repeatedly called upon Ms. Malhotra to show us any material on record of the Revenue that sets down the reason to suspect that any income had been concealed, or was likely to be concealed by the non-applicant, before initiating action under section 131(1A) of the Act. She very fairly submits that, indeed, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y seized from Khem Chand Mukim (non-applicant) has been returned on 28.05.2020 and the demand draft towards the cost of ₹ 50,000/- has been prepared in favour of Delhi State Legal Services Authority. 5. Ms. Malhotra further strenuously submits that Shri Khem Chand Mukim while travelling from Guwahati to Delhi was intercepted by the Air Intelligence Unit (AIU) at Terminal 1D, IGI Airport, New Delhi on 10.09.2018 and thereafter the Revenue carried out the investigation under Section 131 (1A) of the Income Tax Act, prior to carrying out the search action under Section 132 (1) of the Act. In response thereto, Mr. Inder Paul Bansal, learned counsel for the non-applicant strongly controverts the allegations made by Ms. Malhotra. 6. Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t thereto, such an exercise by the Revenue was nevertheless contrary to the scheme of the Act. Section 131 (1A) stipulates that if the officer named in the said statute, before taking action under Clauses (i) to (v) of Sub-Section (1) of Section 132, has reason to suspect that any income has been concealed or is likely to be concealed, by any person or class of persons within his jurisdiction, then for the purpose of making an enquiry or investigation relating thereto, it shall be competent for him to exercise the powers conferred under Sub-Section (1) of Section 131, notwithstanding that no proceedings with respect to such persons are pending before any Income Tax Authority. Taking into consideration the aforesaid statute, we repeatedly ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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