https://www.taxtmi.com/acts?id=24683 A summon should be issued only when an inquiry is underway and the person's attendance is necessary; unjustified issuance is to be avoided. Summonses should not be issued repeatedly, and statements should be recorded in the minimum number of appearances. Respect the time specified so persons are not kept waiting unduly, and preferably record statements during office hours. Exceptions to time and place may be made where case facts warrant a conscious, justified decision. en-us Mon, 03 Apr 2017 16:33:41 +0530 Mon, 03 Apr 2017 16:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24683 A summon should be issued only when an inquiry is underway and the person's attendance is necessary; unjustified issuance is to be avoided. Summonses should not be issued repeatedly, and statements should be recorded in the minimum number of appearances. Respect the time specified so persons are not kept waiting unduly, and preferably record statements during office hours. Exceptions to time and place may be made where case facts warrant a conscious, justified decision. Act-Rules Bills Mon, 03 Apr 2017 16:33:41 +0530 https://www.taxtmi.com/acts?id=24683