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Section 131,136,137 of Income Tax Act.

This query is : Resolved 
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(Querist)
04 December 2009 summon u/s 131 ,136 & 137 , in this case whether persnal attendence with the respective ITO is amndatory or not??

Regards
Anushree
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HUZAIFA HUSSAIN

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HUZAIFA HUSSAIN (Expert)
04 December 2009 Either authorised representative shall attend or assessee shall attend. personal attendence is mandatory in case of summon.
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ANUSHREE BAFNA

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ANUSHREE BAFNA (Querist)
04 December 2009 If it is mandatory than hw cn authorized representative attend??
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HUZAIFA HUSSAIN

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HUZAIFA HUSSAIN (Expert)
04 December 2009 Personal attendance of either u or ur authorised representative who is authorised in writing who is aware of the case.

I mean u cannot reply through letter filed in inward.
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CA Anand Sarda

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CA Anand Sarda (Expert)
10 December 2009 Dear Anushree,

Personal attendence means the anyone(either the assessee or the authorised representative) should go to respective ITO and meet him personally. He cannot respond through mails or letters.

Hope your doubt is cleared.
For further queries, u r free to ask.
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