Category Archives: Section 131

Section 131 of the Income Tax Act provides powers to tax authorities of enquiry by summoning or commission

summon
4 Reasons Summon Notice u/s 131Maybe Held Illegal !

The power of summon under section 131 of the Income Tax Act is great power [...]

15
Jun
summon u/s 131
No Summon u/s 131(1) Without Pending Proceeding !

The simple answer from various judicial pronouncement is in negative i.e summon can not be [...]

15
Sep