ITR
Summons after a survey at business premises
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Facts
After a survey under Sec 133A of the 1961 Act, officers often issue summons to record detailed statements and examine books impounded or copied during the survey.
Provisions and law
- Sec 133A, Income-tax Act 1961Survey power to inspect business premises and record statements (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
Analysis
Review what was recorded during the survey, including stock tallies and cash counts. Example: the survey found stock worth ₹4 lakh more than the books; at the summons, explain with purchase records, goods in transit or valuation differences. Avoid agreeing to an addition without checking the books, because it can be hard to retract later.
Conclusion
- Collect copies of everything recorded during the survey
- Reconcile stock and cash differences with records
- Prepare explanations with documents
- Attend with your CA
- Request copies of new statements
A Savvy can do this for you
Summons, Sec 131 (now 246)
₹4,999
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