AP HC Upholds Income Tax Summons After Finding No Proof of Mala Fide Action

Koduru Picheswara Rao Vs Union of India (Andhra Pradesh High Court) In , the Andhra Pradesh High Court dismissed a writ petition challenging summons issued under Section 131(1A) of the Income Tax Act, 1961 by the Income Tax Officer (Investigation), Vijayawada. The summons dated 14.11.2025 directed the petitioner to furnish information relating to income sources, books of account, bank statements, movable and immovable properties, and details of firms or companies associated with the petitioner for the period beginning 01.04.2019. The petitioner initially sought clarification regarding the reas...