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2013 (12) TMI 635 - AT - Income TaxValidity of service of notice u/s 143(2) – The return of income was filed by the assessee on 30.10.2001 – The notice was served on 31.10.2002 on Shri Devang Shah, Chartered Accountant, who has audited the accounts of the assessee-firm – Held that:- Following Shubham Enterprises Vs. ITO [2003 (8) TMI 461 - ITAT ALLAHABAD] - The AO has not claimed that Shri Devang Shah, CA 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 – The notice was not served validly within the stipulated time – Decided in favour of assessee.
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