The Congress on Sunday described as "completely untenable" BJP's attempt to equate its chief Sonia Gandhi's "merchants of death" remarks and Gujarat Chief Minister Narendra Modi's utterances of Sohrabuddin's encounter killing.

"Indeed, the BJP's attempt to equate the statement of Modi and the Congress President is completely untenable. You cannot compare the incomparables," Congress spokesman Abhishek Singhvi said.

He said the BJP's contention that Modi was provoked into making the utterances by Gandhi's remarks was a "desperate attempt to justify the unjustifiable and a desperate attempt to cover up".

Singhvi said while Modi has "unprecedentedly admitted to a capital crime, the Congress president has talked about misgovernance, about the climate of lawlessness, the climate of insecurity that she is within her rights" to do in a political campaign.

Singhvi said the notice issued by the Election Commission has been received by the party and it was being studied.

He said, "It will be made very clear that there is no question directly or indirectly in any manner whatsoever of violating the model code of conduct by Sonia."