TRO can order personal summons & Assessee can appear with consultant

In this case it was held that TRO has powers to order personal summons, Penadancy of recovery proceedings before TRO entitles invoking of  Section 131, Requirement of Rule 83 of Schedule II and S. 131 requiring attendance of witness gets fulfilled when assesse appears before TRO. Absence of words “assesse” or “defaulter” does not make difference, Assessee can’t plead against personal summons that his personal attendance should not be insisted an

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