Case law › Notifications › 2024 › Notification No. 13/2024 [F.No. C-14011/41/2018-V&L] / SO 312(E)

Notification 19 January 2024

Notification No. 13/2024 [F.No. C-14011/41/2018-V&L] / SO 312(E)

Ministry of Finance

What this is

Notification No. 13/2024 [F.No. C-14011/41/2018-V&L] / SO 312(E) was published on 19 January 2024. Its subject is Ministry of Finance.

What it does

The Central Government records its opinion that, for the purpose of a departmental inquiry relating to a Principal Commissioner of Income Tax (Retd.) as the charged officer, it is necessary to summon ten named persons as witnesses. In exercise of the power under sub-section (1) of section 4 of the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972, it authorises the inquiring authority to exercise the powers specified in section 5 of that Act for summoning and enforcing the attendance of those ten witnesses and examining them on oath.

Why it was issued

The notification recites that the Central Government is of the opinion that summoning these persons as witnesses is necessary for the purpose of the departmental inquiry relating to the charged officer.

Who it reaches

The charged officer in the departmental inquiry
The ten persons named as witnesses in the notification
The inquiring authority conducting the inquiry
The Vigilance and Legal wing of the Board administering the proceeding

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.4	s.4
s.5	s.5

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 19th January, 2024
S.O. 312(E).— WHEREAS, the Central Government is of the opinion that for the purpose of departmental inquiry relating to Shri Sailendra Mamidi, Principal Commissioner of Income Tax (Retd.) (Charged Officer), it is necessary to summon as witnesses, namely, (1) Sh.Vinod P S Shibu S/o P.K. Sreedharan, R/o Pezhuvelil home, Vadavathoor P.O., Kottayam, Pin- 686019; (2) Sh. Ajayan S/o Sh. A.N. Gopalan, R/o Valechria, Kumarakom P.O., Kottayam; (3)Y. Hari Kumar (Retd.) Addl. Sup. of Police, CBI/ACB, Bengaluru R/o Revathy house No. 209, Ward No. 4, Krishnapuram Village, Pullikkanakku, Kayamkulam Alappuzha, Pin-690573; (4) Sh. Satheesh Kumar M M, R/o Mannuserril house, Amalagiri P.O., Kottayam, Pin- 686561; (5) Sh. Bijumon M G, R/o Mundackal house, Cheruvandoor, Ettumanoor P.O., Kottayam, Pin- 686631; (6) Sh. Binesh Jacob Mathew, R/o Manamthadathil house, Pattithanam, P.O. Etturmannoor, Kottayam-686631; (7) Sh. Joy Thomas, Prop. M/s Powath Jewellers, R/o Powath House, Kumarakom P.O., Kottayam; (8) Sh. Manu M S, S/o Sh. Soman. K, R/o Mangala Mukidiyil, Mudiyoorkonam, P.O. Pandalam, Pathanamthitta; (9) Sh. Thomas Kurien, Finance and administrative, Manager and Cashier M/s Vellapally Brothers R/o Vattackattu house, Pakkil P.O., Kottayam, District- 686012, Kerala; and (10) Sh. Raju, S/o Sh. Appukkuttan Nair, R/o Kunnil Veedu, Manntodi, Veiloor, Murkkupuzha P.O., Thiruvananthapuram (Nityananda Madom, Chilambil, Sasthavattom P.O., Thiruvananthapuram).

NOW, THEREFORE, in exercise of the power conferred by sub-section(1) of section 4 of the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972, the Central Government hereby authorises the inquiring authority to exercise the powers specified in the section 5 of the said Act in respect of the summoning and enforcing the attendance of witnesses and examining them on oath in relation to witnesses, namely (1) Sh.Vinod P S Shibu; (2) Sh. Ajayan; (3) Sh. Y. Hari Kumar; (4) Sh. Satheesh Kumar M M; (5) Sh. Bijumon M G; (6) Sh. Binesh Jacob Mathew; (7) Sh. Joy Thomas; (8) Sh. Manu M S; (9) Sh. Thomas Kurien; and (10) Sh. Raju.

[Notification No. 13/2024/ F.No. C-14011/41/2018-V&L]
Dr. VIVEK NANDAN, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

What to watch

The authorisation extends to summoning, enforcing attendance and examining on oath, and is limited to the ten named witnesses.
The power conferred is that in section 5 of the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972, and not any power under the Income-tax Act.
No commencement date is stated; the notification is dated 19 January 2024.
The notification is confined to this one inquiry and creates no general power.

Where you meet it

In a summons issued by the inquiring authority in the departmental proceeding, and in the record of evidence taken on oath in it.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 87/2026 [F.No. 300196/75/2024-ITA-I] / SO 3920(E) — Ministry of Finance 16 July 2026
Notification No. 86/2026 [F. No. 300196/75/2024-ITA-I] / SO 3919(E) — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 16 July 2026
Notification No. 36/2026 [F. No. 300195/37/2025-ITA-I] / SO 1624(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 27 March 2026
Notification No. 12/2024 [F.No. C-14011/46/2018-V&L] / SO 311(E) — Ministry of Finance 19 January 2024
Notification No. 42/2022 [F. No. 370142/10/2022-TPL] / GSR 309(E) — Ministry of Finance 22 April 2022
Notification No. 3/2022 [F. No. 300196/11/2021-ITA-I] / SO 145(E) — Ministry of Finance 11 January 2022

← Notification No. 14/2024 [F. No. 300196/8/2020-ITA-I] / SO 327(E) · Notification No. 12/2024 [F.No. C-14011/46/2018-V&L] / SO 311(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.