https://www.taxtmi.com/caselaws?id=29424 The High Court disagreed with the Tribunal's decision upholding the validity of serving notice under section 148 of the Income-tax Act on an advocate as an authorized representative. The High Court found that legal aspects related to the service of notice were not adequately addressed by the Tribunal and directed the Appellate Tribunal to refer questions regarding the validity of serving notice on the advocate for further examination. The judgment emphasized the importance of considering both factual and legal aspects in determining the validity of serving notices in income tax matters. en-us Tue, 31 Mar 1981 00:00:00 +0530 Fri, 12 Mar 2010 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29424 The High Court disagreed with the Tribunal's decision upholding the validity of serving notice under section 148 of the Income-tax Act on an advocate as an authorized representative. The High Court found that legal aspects related to the service of notice were not adequately addressed by the Tribunal and directed the Appellate Tribunal to refer questions regarding the validity of serving notice on the advocate for further examination. The judgment emphasized the importance of considering both factual and legal aspects in determining the validity of serving notices in income tax matters. Case-Laws Income Tax Tue, 31 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29424