https://www.taxtmi.com/circulars?id=68439 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. en-us Wed, 23 Nov 1966 00:00:00 +0530 Fri, 04 Apr 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68439 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. Circulars Income Tax Wed, 23 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68439