Summon u/s 131 of it act and jurisdiction area
This query is : Resolved
Shivani Sharma
(Querist)
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?
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?
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
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
(Querist)
28 May 2015
Thanks for the reply.
28 May 2015
you are welcome shivani.....
Nikhil Kaushik
(Expert)
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.
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
(Querist)
29 May 2015
Thanks Nikhil the referred case law served great help. Appreciate your knowledge
Nikhil Kaushik
(Expert)
29 May 2015
you are most welcome Shivani...
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