<h1>Delhi High Court: Tax Department Not Required to Summon Third Parties for Transaction Verification, Assessee Responsible for Accurate Accounts.</h1> The Delhi High Court ruled that the tax department is not obligated to issue summons to a third party for verifying transactions at the request of an assessee. The court emphasized that the responsibility of maintaining accurate accounts lies with the petitioner, who had not provided confirmation or the necessary books of accounts from the involved schools. The court expressed concern that obliging the department to summon third-party records without sufficient grounds could lead to potential misuse and harassment. The court declined to use its extraordinary powers under Article 226 of the Constitution in this matter.