Notice u/s 143(2) recieved after six months.
This query is : Resolved
08 October 2012
Respected sir/madam,
my client recieved scrutiny notice u/s 143(2)for a/y 2011/2012 on 01/10/2012 and on 31/09/2012 it was sunday.
also a copy of the same notice was got recieved on The CA(who does audit for a/y2011/2012)on28/09/2012 by the department (but CA holds no power of attorney of the client,he only audited the balance sheet).
now my questions are:
1) is the reciept of notie by the CA is valid service on the client
2) is the notice recieved by my client on 01/10/2012 barred by limitation (since service of notice on the day following the last day which is a holiday is applicable to govt. offices and not assesse)
please reply urgently
my client recieved scrutiny notice u/s 143(2)for a/y 2011/2012 on 01/10/2012 and on 31/09/2012 it was sunday.
also a copy of the same notice was got recieved on The CA(who does audit for a/y2011/2012)on28/09/2012 by the department (but CA holds no power of attorney of the client,he only audited the balance sheet).
now my questions are:
1) is the reciept of notie by the CA is valid service on the client
2) is the notice recieved by my client on 01/10/2012 barred by limitation (since service of notice on the day following the last day which is a holiday is applicable to govt. offices and not assesse)
please reply urgently
08 October 2012
notice is valid.
CA name and address is there in your 3CD, so he is eligible to receive the same.
CA name and address is there in your 3CD, so he is eligible to receive the same.
08 October 2012
i) Receipt of notice by CA is not valid because he/they have no power of attorney.
ii) Notice served on 01/10/2012 is invalid.
ITAT Indore bench's decision, on identical grounds, in the case of
Servite Sisters Society Vs ACIT may be referred to.
ii) Notice served on 01/10/2012 is invalid.
ITAT Indore bench's decision, on identical grounds, in the case of
Servite Sisters Society Vs ACIT may be referred to.
Message likes :
1 times
08 October 2012
thanks Mr. sharma ji and Mr. chackrapani ji.
sharma sir in my view CA is only appointed to give an opinion on financial statements as mentioned in the appointment letter given to the client as such he is limited to forming an opinion on financial statements.
warrier sir can you give me any case laws in support of the fact that CA wtihout power of attorney is not elegible to recieve a valid notice.
sharma sir in my view CA is only appointed to give an opinion on financial statements as mentioned in the appointment letter given to the client as such he is limited to forming an opinion on financial statements.
warrier sir can you give me any case laws in support of the fact that CA wtihout power of attorney is not elegible to recieve a valid notice.
08 October 2012
It is clearly mentioned that such notice shall be served on assessee. So I dont think that serving of such notice on a CA is valid even if he holds a power of attorney.
08 October 2012
Notice u/s 143(2) can be served ,among others, as per section 282 (1)(b) of the Income tax Act,1961 which is governed by Civil Procedure Code,1908.
Rule 12 of CPC 1908 provides that service shall be made on the defendant in person or on his agent.
Rule 2 of the CPC 1908 says Power of Attorney holders are agents.
On a conjoint reading of the above, CA holding POA can receive 143(2) notice which will be treated as a valid service.
Rule 12 of CPC 1908 provides that service shall be made on the defendant in person or on his agent.
Rule 2 of the CPC 1908 says Power of Attorney holders are agents.
On a conjoint reading of the above, CA holding POA can receive 143(2) notice which will be treated as a valid service.
Message likes :
1 times
10 October 2012
Thank you sir for the clarifications.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- GSTR-1A How to update Invoice
- Excess salary payment.
- INTEREST APPLICABLE ON ITC REVERSAL PORTION
- TDS on Purchase of Immovable Property by NRI from NRI
- Capital gain from sale of house property
- Stamp Paper for partnership firm change new income tax 2025
- Current Account Opening for Sole Proprietorship with Udyam Certificate - Zero Turnover
- SFT Cash Deposit in Current Account
- FORM 26A APPLICABILITY
- Value of property in capital gain
- GST Treatment of Insurance Commission for Existing GST Holder
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
- Address Change to another state of a Registered Trust with 12AB approval
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
