Chartered Accountant or Advocate cannot Verify Form 35A, They can Only Declare that Content is “True to the best of his information and belief”: ITAT [Read Order]

Chartered-Accountant - Advocate - Declare - Content -True - best - information - belief-ITAT-TAXSCAN

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has ruled that a chartered accountant or advocate cannot verify Form 35A, which is used to file objections to a draft assessment order under the Dispute Resolution Panel (DRP) scheme, and held that the verification of Form 35A is a personal statement by the assessee…

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