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2014 (7) TMI 299 - AT - Income TaxValidity of reassessment u/s 147 of the Act – non service of notice u/s 148 to the correct person - Held that:- Since assessee’s Managing Director has responded to the notices, it cannot be considered at this point of time that notice was not served on the correct person. Generally in most of the proceedings, Authorised Representatives or Accountants regularly appear before the authorities claiming that they represent the company/ assessee. Even before this Forum also many of the Counsels file their Power of Attorney or Vakalat stating to be representing the assessee. These are accepted in good faith. In view of this, the contentions raised by assessee company now that Revenue has not served the notice on the correct person nor the person representing the company was not employed by the company cannot be entertained at this stage of proceedings. - Decided against the assessee. Filing of appeal before CIT(A) without paying admitted tax - Held that:- Since the taxes were paid belatedly, Ld. CIT(A) may consider condoning the delay in payment of tax as per the provisions of law and principles on the issue and can maintain the appeals before him, after giving due opportunity to the assessee for seeking condonation of delay. - matter remanded back - appeals of the Assessee and Cross objections of the Revenue are allowed for statistical purposes.
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