The power of summon under section 131 of the Income Tax Act is great power available to to the income tax authorities for completing the task assigned to them under the tax law. The real power under section 131 is not explicitly written in the Income Tax Act , but emanates from another law i.e Code of Civil Procedure , 1908 because the provision under section 131 itself provides that the income tax authorities will have all the power vested in Civil Court while trying a civil suit . Over time , various issues have received attention of the Courts and in four instances , a notice u/s 131 may be challenged before court of law as illegal notice .
Activate Annual Subscription
To view this post please login and activate subscription.