Curable defects in Form 35A: ITAT Ahmedabad remands case to DRP

Rajendra Ramjibhai Patel Vs ACIT (ITAT Ahmedabad) In the case of Rajendra Ramjibhai Patel vs. ACIT before the ITAT Ahmedabad, the appeal concerns a dispute over a draft assessment order for the Assessment Year 2017-18, following a notice issued under section 148 of the Income Tax Act, 1961. The Dispute Resolution Panel (DRP) dismissed the assessee’s objection, deeming it time-barred because Form 35A was signed only by the authorized representative and not by the assessee himself. The assessee, a non-resident individual, had filed a return declaring an income of ₹13,90,590 after claimin...