Reopening of assessment u/s 147 - service of notice - there is ...
Case Laws Income Tax
February 4, 2020
Reopening of assessment u/s 147 - service of notice - there is no power of attorney of CA given by the assessee, therefore, in such circumstances even if any notice was served on CA u/s 148 but the same is of no consequence in the absence of any valid authority/authorization given by the assessee company to the said CA.
View Source