TaxTMI 
TaxTMI 
Power to summon persons to give evidence and produce documents [ Section 70 ]
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.... this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure,1908.[Section 70(1)] * Analysis * In any inquiry which such officer is making for any of the purposes of this A....
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...., avoidance of service of summons is unlawful but abstinence from making statements is not. Understanding the legality of these matters will assume significance in attending to such matters of inquiry before a judicial officer. * All persons summoned under section 70(1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so ap....
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....control of the person summoned. Responsibilities of the person so summoned A person who is issued summon is legally bound to attend either in person or by an authorized representative and he is bound to state the truth before the officer who has issued the summon upon any subject which is the subject matter of examination and to produce such documents and other things as may be required. Conseq....