Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 537 - AT - Income TaxEligibility of Form 35-A filled before DRP - dismissing the objection filed in form number 35A verified by the authorized representative holding that as the directions are not verified by the assessee or its agent, the same is required to be dismissed as not maintainable - Whether Form 35-A has duly been filed "in person"? HELD THAT:- According to us only assessee can verify form number 35A. However in the present case, the form number 35A is verified by the advocate, which was dismissed by the learned dispute resolution panel without giving any opportunity to the eligible assessee confronting the fact that form number 35A is not properly verified, violates the principles of the natural justice. Therefore, we put the assessee back to the stage of filing of objections before the learned dispute resolution panel. Accordingly we direct the Assessee to file objections before LD DRP within 30 days from the date of receipt of this order duly verified in accordance with law. Ld DRP may decide the objection in accordance with the law.
|