AO cannot sit back with folded hands in not issuing summons u/s 131 of Income Tax Act in quest for…
Failure of AO to issue summons u/s 131(1) on request of assessee in order to enable him to discharge his…
Non furnishing information on apprehension of political misuse. ITAT upheld penalty u/s 272A(1)(c) for non compliance to summons 131(1A) which…