https://www.taxtmi.com/acts?id=24682 Guidelines require that summons be used as a last resort, avoid harsh language, and generally not target top management initially. Superintendents must obtain prior written authorization from an officer not below Assistant Commissioner, with reasons recorded; if prior written permission is not practicable, oral/telephonic permission may be obtained and later reduced to writing. Officers issuing summons must record proceedings and submit reports to the authorizing officer. Senior management should only be summoned when investigation indicates their involvement in decision-making leading to revenue loss. en-us Mon, 03 Apr 2017 16:33:22 +0530 Mon, 03 Apr 2017 16:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24682 Guidelines require that summons be used as a last resort, avoid harsh language, and generally not target top management initially. Superintendents must obtain prior written authorization from an officer not below Assistant Commissioner, with reasons recorded; if prior written permission is not practicable, oral/telephonic permission may be obtained and later reduced to writing. Officers issuing summons must record proceedings and submit reports to the authorizing officer. Senior management should only be summoned when investigation indicates their involvement in decision-making leading to revenue loss. Act-Rules Bills Mon, 03 Apr 2017 16:33:22 +0530 https://www.taxtmi.com/acts?id=24682