Question And Answer
Subject: section 131(1A) Notice issued me
Querist: Bharat K Shah
Answered by:
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Date: December 3, 2023
Query asked by Bharat K Shah

I am in Ahmedabad Gujarat State and Delhi Investigation Department has issued summons under section 131(1A) of the act. Can a Delhi Investigation Department issued summons under the said act?

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Answer given by

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 .

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One comment on “section 131(1A) Notice issued me
  1. BHARTI says:

    Estimation of income of accomodation entry provider.
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