Reopening of assessment u/s 147 - service of notice - there is ...
Assessment Reopening Challenged: Notice u/s 148 Invalid Due to Improper Service to Unauthorized CA.
February 4, 2020
Case Laws Income Tax AT
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