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SUMMONS UNDER SECTION 131

Income Tax - Search and Seizure - Procedure, Consequences and Impact - 01 - The Income tax authorities (116)* and Dispute Resolution Panel (144C) are the powers vested in a Civil Court under the code of civil Procedure, 1908 while dealing with the fo .....

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ng experts to give report. These powers can be exercised even if no proceedings with respect to such person is pending before him or any income tax authority. Notified Income tax authorities (not below AC) notified by CBDT, shall have the powers refe .....

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ities, DRP or notified Income tax authorities (referred in clause (2) above], any impound and retain it in its custody, any books of account or other documents produced before it. NOTE:- The high Court observed that section 131 confers on the income- .....

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iod and not for an indefinite period. The High Court held that the extension can only be a one-time exercise and supplementing the outer limit of 15 days for few more days depending on the circumstances. Since the outer limit is specified in days, th .....

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