Notice under Section 131

Notice under section 131 is governed by civil procedure code ...in civil procedure code there is limit of distance upto whcih it can be served otherwise travelling cost is to be reimbursed  ......please check out civil procedure code for the same

Dear Amit, As pointed out by Admin, the powers under Section 131can be exercised only with reference to the jurisdiction of the issuing authority. Summons are issued from IT department for two purposes. One for taking information in the case of the assessee to be used in his own case and the other as a witness for an ongoing enquiry being conducted in another case. In the case of persons falling under the second category and outside the jurisdiction of the issuing authority then Section 131 permits the assessing officer to issue a commission under Section 131(1)(d) of the IT act to such other officer having jurisdiction over the assessee to be verified as a witness. Then he will be exercising the powers under section 131 against the said person. With regards.