If Authorised representative is empowered by assessee to appear before authorities,every concession was binding on assessee

K. S. Cold Storage Vs ACIT (ITAT Pune)

Conclusion: Once assessee empowers his Authorised represntative to appear before authorities, all of authorised representatives concessions were binding on assessee and there was no need to ignore any concession made by Authorised representative and personally call upon assessee to make concession in every case.

Held: The issue arose for consideration was that notice u/s. 143(

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