https://www.taxtmi.com/acts?id=22668 Summons must be used sparingly where taxpayers are uncooperative and not routinely against senior management; issuing officers should avoid harsh language. Superintendents require prior written authorization from an officer not below Assistant Commissioner with recorded reasons, or, if impracticable, oral authorization later reduced to writing. The issuing officer must record proceedings or submit a report to the authorizing officer. Senior executives should generally not be summoned at the first instance and only when investigation indicates their involvement in decision-making causing revenue loss. en-us Thu, 22 Sep 2016 18:49:28 +0530 Thu, 22 Sep 2016 18:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22668 Summons must be used sparingly where taxpayers are uncooperative and not routinely against senior management; issuing officers should avoid harsh language. Superintendents require prior written authorization from an officer not below Assistant Commissioner with recorded reasons, or, if impracticable, oral authorization later reduced to writing. The issuing officer must record proceedings or submit a report to the authorizing officer. Senior executives should generally not be summoned at the first instance and only when investigation indicates their involvement in decision-making causing revenue loss. Act-Rules Bills Thu, 22 Sep 2016 18:49:28 +0530 https://www.taxtmi.com/acts?id=22668