Does income tax authority has power to summon third person
This query is : Resolved
karan kumar
(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
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
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.
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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