Yes, the Delhi Investigation is empowered to issue a Notice under section 131(1A) of the Act. However the Assessing officer has to follow the procedure prescribed under Rule 19 of Order XVI of the Civil Procedure Code . If the distance is more than 500 kms of the jurisdiction the Assessing Officer has to issue commission to examine the witness as required under Rules 1 to 8 of Rule XXVI of the Civil Procedure Code . The assessee can write to the Investigation wing to provide the video conference facility or issue commission for appearance of the assessee , which is near to the his residence address . It seems the investigation wing has asked only details of information and not the presence of the assessee. The assessee should provide the information as desired by the Delhi Investigation Department .