Summons are not required to be issued where the assessee is cooperating during the inquiry and must be used as a last resort.

The Hon’ble High Court of Bombay vide its Order dated 10.01.2022 in the matter of FSM Education Pvt. Ltd. v. Union of India, through the Principal Secretary, Department of Revenue, Ministry of Finance, Mumbai and others in Writ Petition (L) No. 30974 of 2021 held that the Summons on the assessee can be issued only when it is not cooperating with the department to provide the required documents.

Plea – The Petitioner preferred the Writ petition before the Hon’ble High Court for quashing and set aside the summons issued to Ms. Tanuja Gomes, one of the directors of the Petitioner and seeking directions to the Respondents to conduct enquiry without initiating summons and interrogation unless found necessary and only by due adherence of the law.  To read more subscribe today: www.taxo.online

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