Power to summon compels attendance and document production in tax inquiries, treated as judicial proceedings with penal consequences. Section 70 empowers the proper officer to summon any person to give evidence or produce documents or other things for an inquiry in the same manner as a ... Summary
Power to summon compels attendance and document production in tax inquiries, treated as judicial proceedings with penal consequences.
Section 70 empowers the proper officer to summon any person to give evidence or produce documents or other things for an inquiry in the same manner as a civil court under the Code of Civil Procedure, and deems every such inquiry to be a judicial proceedings for the purposes of penal provisions on false evidence and related offences.
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