https://www.taxtmi.com/caselaws?id=334316 The Court ruled in favor of the assessee, dismissing the department's appeal challenging the validity of reassessment proceedings for the Assessment Year 1996-1997. The Court found that the Accountant lacked the authority to accept the notice under Section 148 of the Income Tax Act, as the Power of Attorney did not explicitly include such authorization. Emphasizing strict adherence to statutory requirements for notice service, the Court upheld the Tribunal's decision to invalidate the reassessment proceedings. This case underscores the importance of procedural compliance in legal matters to maintain the integrity of judicial processes. en-us Mon, 07 Nov 2016 00:00:00 +0530 Fri, 03 Feb 2017 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334316 The Court ruled in favor of the assessee, dismissing the department's appeal challenging the validity of reassessment proceedings for the Assessment Year 1996-1997. The Court found that the Accountant lacked the authority to accept the notice under Section 148 of the Income Tax Act, as the Power of Attorney did not explicitly include such authorization. Emphasizing strict adherence to statutory requirements for notice service, the Court upheld the Tribunal's decision to invalidate the reassessment proceedings. This case underscores the importance of procedural compliance in legal matters to maintain the integrity of judicial processes. Case-Laws Income Tax Mon, 07 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334316