Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2022 (8) TMI 251

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... wari with Mr. Vedansh Anand and Mr. Vinit Pathak, Advs. for R-1. Mr. Harpreet Singh with Ms. Suhani Mathur and Mr. Jatin Gaur, Advs. for R-2 to 4. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM No.32930/2022 1. Allowed, subject to just exceptions. W.P.(C) 11218/2022 & CM No.32929/2022[Application filed on behalf of the petitioner seeking interim relief] 2. I .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sed. 6. Although the petitioner is a company, the summons issued are addressed to the "Proprietor/Director/Partner". 6.1. Obviously, the petitioner, which is a company, does not have a proprietor or partner. 6.2. In sum, there is no indication as to the individuals who had to present themselves on the date mentioned in the aforesaid summons. 7. This apart, on being queried as to whether or not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ons contain DIN, it lends authenticity to the document. 10. It is also Mr. Rastogi's contention, that the circulars and guidelines provide for exceptions, albeit, in an emergent situation. However, Mr. Rastogi says the process also requires the respondents to regularise this deficiency. 11. Besides this, it is also Mr. Rastogi's contention, that the summons under the aforesaid circulars and guid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on the Petitioner's employee for furnishing information or to seek his presence before the concerned officer and if a request is made that the employee summoned would be represented through an authorised agent, such request will be considered and in case such a request is declined, reasons for the same will be furnished. 12.3. The statement of Mr. Singh is formally taken on record. 13. Having re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates