Compelling attendance of witnesses: income-tax officers may summon, proclaim, arrest or attach property and seek prosecution for noncompliance. Under Section 131 of the Income-tax Act, ITOs have civil-court powers to compel witness attendance and document production, including examining the serving officer on oath, issuing proclamations, and issuing warrants for arrest with or without bail. ITOs may order attachment of property to secure compliance, release attachments if lawful excuse or lack of notice is shown, and impose a statutory fine for noncompliance. Persistent disobedience may lead to criminal prosecution, for which a written complaint by the public servant is required.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Compelling attendance of witnesses: income-tax officers may summon, proclaim, arrest or attach property and seek prosecution for noncompliance.
Under Section 131 of the Income-tax Act, ITOs have civil-court powers to compel witness attendance and document production, including examining the serving officer on oath, issuing proclamations, and issuing warrants for arrest with or without bail. ITOs may order attachment of property to secure compliance, release attachments if lawful excuse or lack of notice is shown, and impose a statutory fine for noncompliance. Persistent disobedience may lead to criminal prosecution, for which a written complaint by the public servant is required.
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