I am assessed at Mumbai for the last so many years. Recently, an anonymous complaint was filed with ITO, Thane, who has sent me a summons u/s 131 asking me to furnish him my income tax returns for the last 3 years and appear before him for giving evidence. Can an ITO, other than the Assessing Officer, issue summons? It means hundreds of complaints can be made against an assessee all over the country and those ITOs will merrily go on sending summons to him to appear before the ITO.
