S.133A – ITO has no power to examine any person on oath

SUPREME COURT OF INDIA Commissioner of Income-tax, Salem versus S. Khader Khan Son Appeal (Civil) Nos. 13224 of 2008 & 6747 of 2012† September 20, 2012 ORDER Heard learned counsel on both sides. Leave granted. This civil appeal filed by the Department pertains to Assessment Year 2001-02. In view of the concurrent findings of fact, this civil appeal is dismissed. No order as to costs. —————– HIGH COURT JUDGMENT IN RESPECT OF ABOVE IS AS FOLLOWS :- HIGH COURT OF MADRAS Commissioner of Income-tax versus S. Khader Khan Son T.C. (A) NO. 867...