Power of attorney

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

08 July 2015 Dear Sir

I want to know that if an assessee issues new GPA in favour of its new CA to Income Tax Deptt then what is the fate of previous POA which was issued to its previous CA for the same Aseessing Officer?

whether previous POA would have been revoked ipso facto or the assessee needs to follow the formalities of revocation?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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08 July 2015 In my opinion previous POA will stand cancelled upon issuing new POA. The new CA should communicate the old CA about his appointment and should obtain his NOC as per the professional code of conduct.

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