The High Court of Andhra Pradesh has held that statutory summons issued under Section 131 (1A) of the Income Tax Act, 1961, cannot be invalidated based on unsubstantiated allegations of mala fide or colorable exercise of power. The Court ruled that the burden of proving bad faith is “very heavy” and cannot be established through
Income Tax Summons Cannot Be Quashed on Mere Allegations of Mala Fide Without Proof: Andhra Pradesh High Court Dismisses Writ Petition
