document may also be called for from the authorities under the Income Tax

[bpagrawal]

document may also be called for from the authorities under the Income Tax

We may notice that a Division Bench of the Calcutta High Court in
Union of India & Anr. v. The State & Anr. [1961 XLII ITR 753] held that a
document may also be called for from the authorities under the Income Tax
Act, stating :
Further, it may be pointed out that Order XIII, rule 10(I) of the Civil Procedure Code does not refer to a judicial proceeding. It refers to a suit or 
proceeding. Even if the proceeding in connection with the issue of a search warrant under the Foreign Exchange Regulation Act be considered a non-judicial proceeding on the part of the Magistrate, such a non-judicial proceeding would still be within the scope of Order XIII, rule 10(1) of the Civil Procedure Code. In the circumstances, we cannot accept the contention of Mr. Dutta that as there was no proceeding before the Chief Presidency Magistrate the requisition no proceeding before the Chief Presidency Magistrate the requisition under Order XIII, rule 10 of the Civil Procedure Code made by the Income-tax Officer would not be a valid requisition

Supreme Court of India
Lakshmi & Anr. vs Chinnammal @ Rayyammal & Ors. on 8 April, 2009

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