Summon u/s 131 of it act and jurisdiction area

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Shivani Sharma (Querist)
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28 May 2015 The assesse is a salaried employee based in Delhi currently working in Pune.
His Jurisdiction office and AO is in Pune.
ITRs have been filed for all the previous years and processed too.
The assesse receives a summon under section 131 of Income tax act, 1961 at his native place, home (Delhi) to be present at the Delhi ITR office (which is not his jurisdiction office) with all his books of accounts, bank statements, and other financial assets details of himself and his relatives failure of which will result in a penalty of Rs. 10,000.
Questions:-
1. Can Summon be sent by AO outside his jurisdiction?
2. Can a family member represent him for the summon?
3. If the summon is for representation as a Witness for some other case as a third party is he required to disclose all the financial information required by AO of him and his relatives?
4. Can the case be transferred to Pune jurisdiction going forward?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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28 May 2015 1. no
2. only person having letter of authority can or power of attorney.
3. yes
4.if the authority permits then only

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Shivani Sharma

Shivani Sharma (Querist)
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28 May 2015 Thanks for the reply.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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28 May 2015 you are welcome shivani.....

Nikhil Kaushik

Nikhil Kaushik (Expert)
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28 May 2015 will have to disagree: the jurisdictional area in 131(1A) is based on physical jurisdictional area of the AO and not the PAN jurisdiction. Please note the difference of assessment jurisdiction and 131(1A) jurisdiction.

Please refer Judgment of Allahabad High Court in the WRIT TAX No. - 1255 of 2010.
Even a small connection to the jurisdictional space of the AO such as bank a/c etc is sufficient link.

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Shivani Sharma

Shivani Sharma (Querist)
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29 May 2015 Thanks Nikhil the referred case law served great help. Appreciate your knowledge

Nikhil Kaushik

Nikhil Kaushik (Expert)
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29 May 2015 you are most welcome Shivani...

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