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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Validity of service of notice u/s 143(2) – The AO has not ...


Service of Notice u/s 143(2) Challenged: Assessing Officer Failed to Confirm CA's Authority to Receive on Firm's Behalf.

December 15, 2013

Case Laws     Income Tax     AT

Validity of service of notice u/s 143(2) – The AO has not claimed that CA (Auditor of the firm) was authorised to receive any notice on behalf of the assessee-firm or was the representative of the assessee or that any power of attorney was executed by the assessee firm in favour of the said Chartered Accountant - AT

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