Power of Attorney Holder Not Liable for Capital Gains: ITAT Rajkot

Nitinbhai Ranchabhai Dhakecha Vs ITO (ITAT Rajkot)

This summary relates to the appeal filed by Nitinbhai Ranchabhai Dhakecha (the assessee) against the order of the National Faceless Appeal Centre (NFAC/Ld. CIT(A)), which upheld an assessment order passed by the Assessing Officer (AO) under section 143(3) read with section 147 of the Income Tax Act, 1961 (the Act) for the assessment year 2007-08.

Appeal and Condonation of Delay

The appeal before the Income Tax Appellate Tribunal (ITAT), Rajkot, was initially time-barred by 10

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