Query for sec 131(1) summon

This query is : Resolved

CA Nimesh Khandelwal (Querist)
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20 August 2017 Dear Sir,

My Client case has been selected for limited Scrutiny and now the assessing officier has issued a summons to client for appearing in the case but in the notice of Sec 131(1) he addressed on the top to the client but in the matter to present personally he typed the name of some other person which is nowhere related to the client.

Can we claim the notice as defective and if yes then whether we have to inform the ITO and can the ITO issue a new notice under Sec 131(1)?

Please reply soon as its urgent......

Thanking you

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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21 August 2017 Inform the ITO as defective notice and he will issue a fresh notice.

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