COMMISSIONER OF INCOME TAX DEL vs. M/S SOVERIGN COMMERCIAL P. LTD
The appeals are allowed with costs of Rs
ITA - 164 / 2002HC Delhi22 Feb 2016
Section 260A
with Mr. Rattan Gupta & Co., there was an implied authority of Mr.
Rattan Gupta to receive such notices even in terms of Section 252(2) of the
Act, read with Order V Rule 20 CPC. Consequently, the Court is unable
sustain the finding of the ITAT that notice ... producing any tangible material.
(v) There was an implied authority of Mr. Rattan Gupta to receive such
notices even in terms of Section 252(2) of the Act, read with Order V Rule
20 CPC. Consequently, the Court is unable sustain the finding of the ITAT
that notice