Compelling attendance of witnesses disobedience of summons under Section 131 of IT Act, 1961

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.... attendance of witnesses disobedience of summons under Section 131 of IT Act, 1961 Instructions regarding. The Board has noticed that in recent years the ITO has not fully or properly utilised the power for compelling attendance of witness, which are conferred on them under Section 131 of the IT Act, 1961. To enable the ITO to correctly appreciate and apply the legal Provisions in this regard, ....

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....r non-service of the summons. Such examination is compulsory if the certificate of the serving officer has not been verified by an affidavit and is optional if it has been as verified. (ii) If the ITO, has reason to believe that such evidence or productions material and that the person summoned has, without lawful excuse, failed to attend or procure the document in compliance with such su....

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....s services or that he has no notice of the proclamation in time to attend. (v) Under Rule 12 of Order 16, the ITO has also the powers to impose upon the person, who does not appear or appears but fails, to satisfy him as above, to impose upon him such fine not exceeding Rs.500 as he thinks fit having regard to such persons conditions in life and all the circumstances of the case. ....