income tax summons - Taxation Forum - Law, Lawyers, Advocates, Law ...
www.lawyersclubindia.com › Discussion › Taxation › Income TaxMar 19, 2010 – Income Tax Summons u/s 131 are issued by assessing officer or Investigation officer during pendancy of enquiry or assessment. Summons

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summons
n. request, demand; notice ordering a person to appear in court

for the U.S. equivalent

http://federaltaxcrimes.blogspot.com.br/2012/08/the-irs-admi...



http://en.wikipedia.org/wiki/Summons
Administrative summonsOne example of an administrative summons is found in the tax law of the United States. The Internal Revenue Code authorizes the U.S. Internal Revenue Service (IRS) to issue a summons for a taxpayer—or any person having custody of books of account relating to a business of a taxpayer—to appear before the U.S. Secretary of the Treasury or his delegate (generally, this means the IRS employee who issued the summons) at the time and place named in the summons.[2] The person summoned may be required to produce books, papers, records, or other data, and to give testimony under oath before an IRS employee