banner_ad

Summons

This query is : Resolved 
Profile Image

Profile Image

(Querist)
30 March 2012 whether an assessee can request assessing officer to issue summons to witness if assessee fails to produce him before authorities? if yes pls send relevant case law
Profile Image

Vijay Kalia

Profile Image

Vijay Kalia (Expert)
31 March 2012 Yes.You can request the AO in writing asking him to issue summons to the witness.I think you are trying to cross examine the witness,therefore, you need to request the same. S.131 otherwise also empowers the AO to issue summons to the person whose attendance is necessary.But there are jurisdictional limits.Proceedings before the AO are under the applicable provision of civil procedure code 1908 which shall govern the proceedings.There are case laws too which you can see in relevance to S.131 read with circulars.See Abdul Razak case (1986)26 Taxman234(Bom)& (1984)149ITR341 V. Datchinamurthy V.ADIT.
Profile Image

pooja

Profile Image

pooja (Querist)
31 March 2012 sir i am not able to find abdul razak case. Can u pls send me that case law.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!




Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news


Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
Featured 28 May 2026
SEMI QUALIFIED/ CA DROPOUTS/ ARTICLES

T R SOOD & CO

New Delhi

CA Inter

View Details
Company
19 May 2026
Article, CA & Paid Assistant Positions

Aggarwal Sarawagi and Co

New Delhi

CA

View Details
Company
14 May 2026
ICSI Trainees for 21 Months and Semi-Qualified CS

CMNITY HIRE

New Delhi

Others

View Details
Company
22 May 2026
Audit assistant

Displayandbeyond

Mumbai

CA

View Details
Company
26 May 2026
CA / MBA (Finance) / CMA / M.Com (Finance)

Sri Aurobindo Gnostic Centre of Education

New Delhi

CA

View Details
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 15 May 2026
ARTICLE ASSISTANT, TRAINEE AND PAID ASSISTANT

YOGESH KAPOOR AND ASSOCIATES

New Delhi

B.Com

View Details