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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 following matters: Discovery and inspection; Enforcing the attendance of any person including any officer of a banking company and examining him on oath; Compelling the production of books of account and documents; and Issuing Commissions i.e. appointi .....

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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-tax authorities the power to impound and retain books of account or other documents for a maximum period of 15 days, after recording of reason for doing so. Extension can be granted with the prior approval of the higher authority for a reasonable per .....

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