https://www.taxtmi.com/caselaws?id=59394 The Tribunal upheld the additions made by the Income Tax Officer (ITO) based on the agreement with the assessee's representative, considering them valid as the representative was authorized by the assessee. Additionally, the ex parte order by the Additional Commissioner of Income Tax (AAC) was upheld due to the deemed effective service of the notice of hearing, despite being served after the scheduled date. The Tribunal emphasized that the decision did not create a precedent and allowed the assessee to challenge similar additions in the future by providing evidence to the ITO. The appeal was dismissed, confirming the validity of the agreed additions and the ex parte order. en-us Wed, 15 Sep 1982 00:00:00 +0530 Wed, 29 Dec 2010 13:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59394 The Tribunal upheld the additions made by the Income Tax Officer (ITO) based on the agreement with the assessee's representative, considering them valid as the representative was authorized by the assessee. Additionally, the ex parte order by the Additional Commissioner of Income Tax (AAC) was upheld due to the deemed effective service of the notice of hearing, despite being served after the scheduled date. The Tribunal emphasized that the decision did not create a precedent and allowed the assessee to challenge similar additions in the future by providing evidence to the ITO. The appeal was dismissed, confirming the validity of the agreed additions and the ex parte order. Case-Laws Income Tax Wed, 15 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59394