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TMI Blog2016 (11) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... ng which, proceeding stands vitiated. The question of law, therefore, is decided in favour of the assessee and against the department. - Income Tax Appeal No. 238 of 2009 - - - Dated:- 7-11-2016 - Hon'ble Bharati Sapru And Hon'ble Vinod Kumar Misra, JJ. For the Appellant : Shambhu Chppra For the Respondent : A. Bansal,S.K. Garg ORDER Heard Sri Ashish Agrawal, learned counsel for the department and Sri A. Bansal, learned Counsel for the assessee. This is an Income Tax Appeal filed by the department under Section 260A of the Income Tax Act, 1961 against the order dated 23.12.2008, passed by the Income Tax Appellate Tribunal in I.T.A. No.870/Luc./2006, for the Assessment Year 1996-1997. The substantial question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Manager (Taxation) as our authorised representative to represent the above case. Every explanation/statement given by the said authorised persons pertaining to the above case shall be binding upon us. The signature of the above mentioned persons are duly attested by me hereinbelow :- For KANPUR PLASTIPACK LIMITED M. S. AGARWAL MANAGING DIRECTOR From perusal of the Power of Attorney, it is abundantly clear that the power of attorney was confined the authority of the representative to conduct the case. It did not include in it any authority to accept any fresh notice. The requirement of law is clearly given under Section 282 of the Income Tax Act, which reads as under : 282. Service of notice generally.- ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r given for the purposes of this Act by any income tax authority, shall be deemed to be authenticated if the name and office of a designated income tax authority is printed, stamped or otherwise written thereon. 2. For the purposes of this section, a designated income tax authority shall mean any income tax authority authorized by the Board to issue, serve or give such notice or other document after authentication in the manner as provided in sub-section (2). 67. Substituted by the Finance (No. 2) Act, 2009, w.e.f. 1-10-2009. Prior to its substitution section 282 read as under: 282. Service of notice generally.- (1) A notice or requisition under this Act may be served on the person therein named either by post or as if it we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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