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 reasons for issuance of the summons, the scope of investigation, relevant assessment years, and the nature of the inquiry. Additional time was also sought for furnishing information. The petitioner later submitted copies of income tax returns for FY 2019-20 to FY 2024-25. However, the Income Tax Officer informed the petitioner that requisite documents such as books of account and bank account statements had not been furnished. The petitioner again requested clarification regarding the reasons for the summons and the scope of investigation.
The Income Tax Officer replied that the summons had been issued under Section 131(1A) for inquiry into possible tax evasion and clarified that the details regarding the source of information, scope of inquiry, and methodology of investigation were confidential during an ongoing investigation. The officer also stated that disclosure of such information could defeat the purpose of the investigation and reiterated that non-compliance could attract penalties under the Income Tax Act.
