Curable Defect in Form 35A: ITAT Sets Aside DRP Order [Read Order]
Citing legal precedents and the principle of natural justice, the tribunal directed the DRP to reconsider the objection on its merits and provide the assessee with a proper hearing
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) set aside the Dispute Resolution Panel’s ( DRP ) order, ruling that the defect in Form 35A, which was initially signed by the Authorized Representative ( AR ) instead of the assessee, was curable under Section 292B of the Income Tax Act. Rajendra Ramjibhai…
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