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2020 (5) TMI 511
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....al Gulati, CIT DR ORDER PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the ld AO dated 31.01.2017 for the Assessment Year 2013-14. 2. The assessee has raised the following grounds of appeal:- "1. That, on the facts and circumstances of the case and in law the" impugned assessment in bad in law, being a non-speaking order passed in complete disregard of the tactual....
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....ection 144C (8) of the 5. That, on the facts and circumstances of the case and in law, the impugned assessment order is bad in law to the extent it has been passed in pursuance of directions issued by the DRP which are in violation of the provisions of the Act and hence is void order." 6. That, on the facts and circumstances of the case the assessing officer erred in assessing th....
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.... under section 140 of the act as applicable to the assessee. According to the provisions of section 140(c) of the act, the first proviso says that where company is not a resident in India, the return may be verified by a person who holds a valid power of attorney from such company to do so. According to page number 225 of the appeal set filed before us, Mr. Alan wells is only authorised to sign an....