summon under section 131(1a)

Depends upon case to case......... but generally they don't link such query to any other search.

For any other search, department should have specific information.

Yes........ As per Section - 133A, Income-tax Act

Income tax surveys are conducted to serve the following purposes:

• To authenticate the tax payer who hasn’t filed his income tax returns despite receiving taxable income, and thereby prompting the assessee in paying the requisite taxes along with the penalty or interest, as the case may be.
• To conduct a surprise inspection in order to ensure the proper and correct maintenance of books of accounts.
• To collect information relevant to the assessment/re-assessment.

Provided that no action under section can be taken by an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without obtaining the approval of the Joint Director or the Joint Commissioner, as the case may be.

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