https://www.taxtmi.com/caselaws?id=445646 ITAT Mumbai held that Form 35-A must be verified by the assessee personally, not by an advocate or authorized representative. The DRP's dismissal of objections filed with advocate verification violated natural justice principles by not providing opportunity to cure the defect. The tribunal remanded the matter, directing the assessee to refile objections before DRP within 30 days with proper verification in accordance with law. en-us Tue, 01 Aug 2023 00:00:00 +0530 Mon, 16 Dec 2024 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445646 ITAT Mumbai held that Form 35-A must be verified by the assessee personally, not by an advocate or authorized representative. The DRP's dismissal of objections filed with advocate verification violated natural justice principles by not providing opportunity to cure the defect. The tribunal remanded the matter, directing the assessee to refile objections before DRP within 30 days with proper verification in accordance with law. Case-Laws Income Tax Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445646