Summon under Income tax act 2025 Key Points
Summon under Income tax act 2025 Key Points
Under the Income-tax Act, 2025, the provisions regarding the issuance of summons, the powers of tax authorities, and the consequences of non-compliance are comprehensively outlined. Here is everything you need to know:
1. Power to Issue Summons
The core power to issue summons is governed by Section 246(1) of the Income-tax Act, 2025. The Act vests specific income-tax authorities with the same powers as a civil court under the Code of Civil Procedure, 1908, when trying a suit. These powers include:
- Enforcing the attendance of any person (including any officer of a banking company) and examining them on oath.
- Compelling the production of books of account and other documents.
- Discovery, inspection, and issuing commissions.
2. Authorities Empowered to Summon
The authorities empowered to issue summons under Section 246(1) include the Assessing Officer, Joint Commissioner, Joint Commissioner (Appeals), Commissioner (Appeals), Commissioner or Principal Commissioner, Chief Commissioner or Principal Chief Commissioner, and the Dispute Resolution Panel.
3. Modes of Serving a Summons A
ccording to Section 501(1), a summons can be validly served to a person by:
- Post or approved courier services.
- The manner provided under the Code of Civil Procedure, 1908 for the service of summons.
- Electronic record formats (like email or portal delivery).
- Any other prescribed means of transmission.
4. Mandate for Personal Attendance
If an assessee is issued a summons requiring them to attend personally for an examination on oath or affirmation under section 246, they cannot be substituted by an authorised representative or a registered valuer. The law explicitly voids the allowance for representatives in such specific instances, meaning the taxpayer must appear in person.
5. Consequences of Ignoring a Summons
Failing to comply with a summons under the new Act carries strict legal and financial repercussions:
- Monetary Penalty: Under Section 465(1)(c), if a person to whom a summons is issued omits to attend to give evidence, or fails to produce the required books of account or documents at the specified place and time, they are liable to pay a penalty of ₹10,000 for each default or failure.
- Search and Seizure Action: Under Section 247(1)(a), if a person fails to produce the requested books of account, documents, or electronic information in response to a summons under section 246(1), it provides the competent authority with the legal grounds to authorize a search and seizure operation. Under the Income-tax Rules, 2026, warrants of authorization for such actions are issued in Form Nos. 82, 83, or 84.
- Requisition Proceedings: Under Section 248(1)(a), if a person ignores the summons and the demanded documents or computer systems happen to be in the custody of another government officer or authority under a different law, the tax department can formally requisition those assets directly from that authority. This requisition authorization is issued via Form No. 86.
6. Deemed Validity of Summons
As per Section 523(1), if a taxpayer has appeared in a proceeding or co-operated in an inquiry, the summons is deemed to have been duly served. Once the person cooperates, they are legally precluded from objecting later that the summons was not served, was served late, or was served improperly, unless they raise this objection before the assessment is completed.
Related Post
Section 246 Income Tax Act 2025 Power regarding discovery, production of evidence, etc.
Section 247 Income Tax Act 2025 Search and seizure.
Section 248 Income Tax Act 2025 Powers to requisition
Section 501 Income Tax Act 2025 Service of notice, generally.
Section 523 Income Tax Act 2025 Notice deemed to be valid in certain circumstances.
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