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

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