{"id":64125,"date":"2026-08-28T16:15:45","date_gmt":"2026-08-28T10:45:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pr-cit-central-v-lalitha-jewellery-mart-p-ltd-2026-308-taxman-462-madhc-3\/"},"modified":"2026-08-28T16:15:45","modified_gmt":"2026-08-28T10:45:45","slug":"pr-cit-central-v-lalitha-jewellery-mart-p-ltd-2026-308-taxman-462-madhc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pr-cit-central-v-lalitha-jewellery-mart-p-ltd-2026-308-taxman-462-madhc-3\/","title":{"rendered":"Pr. CIT, Central v. Lalitha Jewellery Mart (P) Ltd. (2026) 308 Taxman 462 (Mad)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Court held that the Authorities mentioned in Section 131 are vested with the same powers as are vested in a court under the Code of Civil Procedure, 1908, which includes enforcing the attendance of any person and examining him on oath. Tribunal was not justified in holding that statements recorded under section 131 had no evidentiary value merely on that ground. (AY. 2013-14 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 131 : Power regarding discovery, production of evidence, etc.-Authorities mentioned in section 131 are vested with the same powers as are vested in a court under the Code of Civil Procedure, 1908, which includes enforcing attendance of any person and examining him on oath-Tribunal was not justified in holding that statements recorded under section 131 had no evidentiary value merely on that ground. [S. 68,  254(1), Code of Civil Procedure, 1908] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64125","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gGh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64125"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64125\/revisions"}],"predecessor-version":[{"id":64126,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64125\/revisions\/64126"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}