Answer

1. F

   Facts

   Failing to attend or produce documents as required by a summons can attract a penalty of ₹10,000 for each failure under Sec 272A(1)(c) of the 1961 Act. It can also lead to adverse inferences in assessment.

2. P

   Provisions and law

   • Sec 272A(1)(c), Income-tax Act 1961Penalty of ₹10,000 for each failure to attend or produce documents as required by summons (2025 Act number to be confirmed)
   • Sec 131, Income-tax Act 1961 (now Sec 246, Income-tax Act 2025)Officers have civil court powers to summon, examine on oath and call for books and documents
3. A

   Analysis

   Example: two summonses ignored can mean ₹20,000 in penalties, besides the officer completing an inquiry without your side. A penalty is not automatic if there was a reasonable cause, but you must show it. It is better to attend, or seek an adjournment in writing, than to stay silent.

4. C

   Conclusion

   1. 1Do not ignore the summons
   2. 2If you cannot comply, write before the date with reasons
   3. 3If you missed it, write at once explaining why and offering a new date
   4. 4Keep proof of any reasonable cause

Non-compliance usually makes the inquiry harder, not easier.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.