Summons from income tax dept

What are the facts, if any?

Any department (including Income Tax) shall not issue summons without having proper authority.

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The AO and other different officers under the Income Tax Act, have powers to issue summons.  U/s. 131 of the Act, they do have powers as are vested in court under CPC for enforcing attendance of an individual, discovery and inspection and production of books of accounts and documents.

The question however is why summons is issued. NRI is normally not liable to taxation in India.  When you say they request for details of foreign assets, things are unclear as to what assets.  Department may be trying to find some nexus of these foreign assets with Indian Source Income or acquisition of foreign assets through Indian Income without disclosing the same or it may be feeling that income accruing from such assets could be deemed to have accrued or received in India.

Well, there are multiple possibilities and how to deal with them is a matter that could be decided after getting proper information.  First thing that you may do is ask for clarity from department as regards the summons if at all summons is vague as regards what details are required and what properties are under scrutiny.

You may be able to challenge summons in High Court if it is your case that you are not at all an assessee under Income Tax Act, 1961 or if summons is totally vague and department does not give any specific particulars about details required.