Signing of Form No. 35A by authorized representative is an irregularity curable u/s. 292B

Prabodh Mohanlal Shah Vs ACIT (ITAT Ahmedabad) ITAT Ahmedabad held that Form No. 35A signed by the Authorized Representative is only an irregularity which is curable u/s. 292B of the Income Tax Act and not an illegality. Thus, order set aside with a direction to pass order on merits. Facts- The assessee is a Non Resident Indian residing in United States of America has shown Long Term Capital Gain of Rs.56,95,336/- from sale of residential house property in India and claimed deduction u/s. 54 of the Act. The assessee also offered Income from Other Sources and claimed deduction under Chapter VIA...