The   ACIT issued the summons to the assessee under section 131 of the Act , on 31 -1 2020 at 2.30 P.m to give evidence and produce documents personally the books of accounts or other documents specified therein and not to depart until he grants permission to do so. Aggrieved  the assessee approached High Court on the ground that the action of the ACIT directing the assessee  not to depart until grants permission to do so  , is a patent violative of the Fundamental Rights guaranteed  under Part III of the Constitution of India . The Court held the summons  stating not to depart until permission granted is highly unreasonable . However the Court directed the asseseee to co-operate with the enquiry and present before the Assessing Officer on the day on which the officer asks the assesse to be present , till 7.PM or any other time earlier thereto specified by the officer concerned .    ( WP No. 3187 of 2020 dt . 12-2 -2020) (AY. 2012 -13)