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Does income tax authority has power to summon third person

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(Querist)
28 March 2019 Dear Experts,
Pls let me know :- whether income tax authority are empowered to summon any third person or debtors to verify the fact. If yes under which section

Thanks
Karan
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
29 March 2019 Section 131 of the Income Tax Act empowers the income tax authorities to conduct inquiries. It provides powers to summon persons / witnesses, examine them under oath, compel production of books of account and documents, and issue commissions.
The power of enforcing attendance of a person under this section is the same as available under the Code of Civil Procedure.
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