ITR
Summons as a witness about someone else's transactions
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Facts
Summons powers cover any person whose evidence or documents are relevant, not just the taxpayer under inquiry. A third party summoned must comply in the same way.
Provisions and law
- 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
- Sec 133(6), Income-tax Act 1961 (now Sec 252(1)(a), Income-tax Act 2025)Officer can call for information relevant to an inquiry or proceeding
Analysis
Bring your ledger, invoices and payment proofs for dealings with that person. Example: a buyer is summoned to confirm purchases of ₹14 lakh from a supplier suspected of issuing bogus bills. Your records can protect your own expense claims too, so produce clean evidence of genuine purchases, transport and payment by bank. Answer only about your own dealings.
Conclusion
- Pull your ledger account with the named party
- Collect invoices, e-way bills, transport records and bank payments
- Attend or submit as the summons requires
- Keep your answers to your own transactions
- Review your own return for the same items
A Savvy can do this for you
Summons, Sec 131 (now 246)
₹4,999
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