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Citedby 49 docs - [View All]
D. N. Kamani (Huf) vs Deputy Commissioner Of ... on 6 May, 1999
S.R.M.T. Ltd. vs Deputy Commissioner Of Income Tax on 3 March, 2005
Surendra Kumar Jain vs Deputy Commissioner Of Income Tax on 31 August, 2004
Asstt. Cit vs Kishore Lal Balwant Rai on 29 June, 2007
Hotel Kiran vs Assistant Commissioner Of Income ... on 20 February, 1998

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[Complete Act]
Central Government Act
Section 131 in The Indian Evidence Act, 1872
131. Production of documents which another person, having possession, could refuse to produce.- No one shall be compelled to produce documents in his possession, which any other person would be entitled to refuse to produce if they were in his possession, unless such last- mentioned person consents to their production.