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2016 (11) TMI 334 - ALLAHABAD HIGH COURT

2016 (11) TMI 334 - ALLAHABAD HIGH COURT - TMI - Validity of reopening of assessment - inadequate notice - person authorized to accept notice - Held that:- Shri R.P. Tripathi was not the Principal Officer of the Company nor there is any material to show that he has been authorised by the company to accept any notice. Such being the case, the Tribunal was correct in coming to the conclusion that the re-assessment proceedings, which were initiated on the basis of the notice dated 28.5.2002, were v .....

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Heard Sri Ashish Agrawal, learned counsel for the department and Sri A. Bansal, learned Counsel for the assessee. This is an Income Tax Appeal filed by the department under Section 260A of the Income Tax Act, 1961 against the order dated 23.12.2008, passed by the Income Tax Appellate Tribunal in I.T.A. No.870/Luc./2006, for the Assessment Year 1996-1997. The substantial question of law referred to is hereunder:- "Whether on the facts and circumstances of the case, the Hon'ble Income tax .....

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during the course of reassessment proceedings " There is no dispute with regard to the facts. The question itself states that Sri R.P. Tripathi, Accountant on whom the notice under Section 148 of the Income Tax Act, 1961 was served on 28.5.2002, had duly been given the Power of Attorney to conduct the assessment proceedings for that year. The Power of Attorney dated 19.12.2002, has been placed before this Court, which reads as under :- "POWER OF ATTORNEY BEFORE THE ASSISTANT COMMISSION .....

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d authorised persons pertaining to the above case shall be binding upon us. The signature of the above mentioned persons are duly attested by me hereinbelow :- For KANPUR PLASTIPACK LIMITED M. S. AGARWAL MANAGING DIRECTOR" From perusal of the Power of Attorney, it is abundantly clear that the power of attorney was confined the authority of the representative to conduct the case. It did not include in it any authority to accept any fresh notice. The requirement of law is clearly given under .....

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1908 (5 of 1908) for the purposes of service of summons; or (c) in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000); or (d) by any other means of transmission of documents as provided by rules made by the Board in this behalf. (2) The Board may make rules providing for the addresses (including the address for electronic mail or electronic mail message) to which the communication referred to in sub-section (1) may be delivered or tr .....

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uscript by that authority. (2)Every notice or other document to be issued, served or given for the purposes of this Act by any income tax authority, shall be deemed to be authenticated if the name and office of a designated income tax authority is printed, stamped or otherwise written thereon. 2. For the purposes of this section, a designated income tax authority shall mean any income tax authority authorized by the Board to issue, serve or give such notice or other document after authentication .....

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