Anidhi Impex P.Ltd, Mumbai vs. ITO 4(1)(3), Mumbai
In the result, the appeal filed by the assessee is allowed
ITA 2041/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 May 2019AY 2012-13
Bench: Shri Mahavir Singh() & Shri G Manjunatha () Anidhi Impex Pvt Ltd Vs Ito-4(1)(3), Mumbai C/O A Porwal & Associates 201, Rajshila, 597, Jss Road Near Marine Lines, Mumbai- 400 002 Pan : Aaeca7748J Appellant Respondednt
Section 143Section 143(3)Section 282Section 68
…assessee. Consequently, the whole assessment proceedings become vicious. 9. Coming to the case laws relied upon by the assessee. The assessee has relied upon the decision of Hon’ble Allahabad High Court in the case of CIT vs Kanpur Plastic Packs Ltd (2017) 390 ITR 381 (All). We find that the Hon’ble High Court had an occasion to consider invalid service of notice in the light of provisions of section 148 and held that service of notice to an accountant of the assessee company, who did not have power of attorney to conduct assessment proceedings for that year, was not valid in view of the fact that power of a…
