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Summon under section 131(1a) of income tax act

Querist : Anonymous (Querist) 09 January 2012 This query is : Resolved 
Can CIT, DCIT,ACIT or AO can issue summons under section 131(1A) like Investigation Wing of Income Tax
Anirudh (Expert) 09 January 2012
The provision itself is quite explicit about it. Where is the doubt?
C. P. CHUGH (Expert) 09 January 2012
Yes, all assessing offier before whome any proceeding against any person are pending under the act, can issue summons for appearance to make statement on oath or other submit any document/information in his position if the said person is voluntarily not forthcoming to cooperate in the assessment proceedings.
Querist : Anonymous (Querist) 09 January 2012
Mr.Chugh ,

As per you in case no proceedings are pending under income tax act, then AO would not be able to issue summons where as section 131(1A) which read as follows not put any bar as suggested by you :

[(1A) 5[If the Director General or Director or 6[Joint] Director or Assistant Director 7[or Deputy Director], or the authorised officer referred to in sub-section (1) of section 132 before he takes action under clauses (i) to (v) of that sub-section8,] has reason to suspect that any income has been concealed, or is likely to be concealed, by any person or class of persons, within his jurisdiction, then, for the purposes of making any enquiry or investigation relating thereto, it shall be competent for him to exercise the powers conferred under sub-section (1) on the income-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending9 before him or any other income-tax authority.]
Devajyoti Barman (Expert) 09 January 2012
Rightly advised.
YOGESH NARANG (Expert) 10 January 2012
officer can issue notice otherwise also.....
prabhakar singh (Expert) 10 January 2012
well advised.
Raj Kumar Makkad (Expert) 13 January 2012
Chugh has advised very well.

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