ITR
Can my CA attend a summons for me
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
A CA or other authorised representative under Sec 288 can appear in many income tax proceedings, but a summons for your personal statement on oath needs you to attend yourself. The representative can accompany you and help with documents.
Provisions and law
- Sec 288, Income-tax Act 1961Who can appear as an authorised representative (2025 Act number to be confirmed)
- Sec 131, Income-tax Act 1961 (now Sec 246, Income-tax Act 2025)Officers have civil court powers to summon, examine on oath and call for books and documents
Analysis
The power under Sec 131 (now Sec 246) is to examine the person on oath, so the officer can insist on the person summoned. Example: a partner summoned to explain cash sales must attend personally, but the firm's CA can explain the books. Where personal attendance is not specified, ask the officer if a representative can appear instead.
Conclusion
- Check if the summons asks for your personal statement
- Give your CA a signed authority letter
- Plan to attend together where your statement is needed
- Ask in writing if a representative can appear alone
A Savvy can do this for you
Summons, Sec 131 (now 246)
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