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2010 (11) TMI 537 - AT - Income TaxIncome escaping assessment - Validity of notice - The claim of the assessee is that no notice u/s 148 was served either on the Principal Officer of the assessee company or any authorized person. On the contrary, the claim of the department is that one Shri O. P. Nehru received the notice and he was the legal advisor of the assessee company, therefore, there was a valid service of notice u/s 148 of the Act. - Held that: - the notice u/s 148 was not served upon the Principal Officer of the assessee company and was claimed to have been served firstly on one Shri Dinesh Singh, Chartered Accountant and secondly later on one Shri O. P. Nehru. - However, nothing is brought on record that either Shri Dinesh Singh or Shri O. P. Nehru were empowered specifically by holding Power of Attorney to receive the notice u/s 148 of the Act. - As regards to the valid Power of Attorney, the provisions of section 14 of the Power of Attorney Act, 1882 are relevant which provide that the power was to be utilized for the purpose for which power of attorney was given. Therefore, in the instant case even if it is presumed that Shri Dinesh Singh was having the Power of Attorney on the stamp paper of Rs. 20/- which was purchased on 30/06/2004, the facts remain that on 10/03/2004 he was not having any Power of Attorney to receive the notice u/s 148 of the Act - since there was not a valid service of notice upon the assessee, the Assessing Officer does not get jurisdiction to make assessment.
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