Can A.O issue summon u/s 131 without any pending proceedings?

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The power of summon u/s 131 of the I T Act is great power vested with income tax authorities. These powers are equivalent to powers vested in judge of a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit. The section u/s 131 of the I.T.Act is as und

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The author has spent twenty years with Income Tax department and desire to service common citizen of India which include professionals like tax practioners ,CA,ICMA, CS and tax lawyers by advising them on the direct tax matters for a very affordable fee.

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