Summons should be used "as a last resort when it is absolutely required," said a communication by Central Board of Excise and Customs (CBEC) to tax officials.
The circular has been issued to discourage the practice of issuing summons to top officials of companies in a "routine manner" to call for material evidence and documents.
"...Senior management officials such as CEO, CFO, General Managers of a large company or a PSU should not generally be issued summons at the first instance.
Power of issue of summons are generally exercised by officials of ranks of Superintendent, though higher officers also issue summons.
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"Summons by Superintendents should be issued after obtaining prior written permission from an officer not below the rank of Assistant Commissioner with the reasons for issuance of summons to be recorded in writing," the circular added.
Earlier, the Ministry had asked Income Tax officials to be polite to assessees and not to make them wait unnecessarily in tax offices.