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Service Of Notice On The Power Of Attorney Holder Of A Company Is Due Service

In M.A. No. 814 of 2019, in CIVIL APPEAL NO. 2463 OF 2019, Principal Commissioner of Income Tax (Central) ­vs NRA Iron & Steel Pvt. Ltd., the appeal was filed for re­call of the Judgment of the Supreme Court, on the ground that the Applicant – Company was not served with the Notice of the SLP at the registered office of the Company, nor was a copy of the SLP served on the Applicant – Company. Consequentially, since the Judgment was passed ex­parte, the Applicants prayed for Re­call of the Judgment and a de novo hearing. The Counsel for the Applicant – Company also argued that Mr. Sanjeev Narayan was not the “principal officer” of the Applicant – Company, and hence service could not have been effected upon him.

The Department in the Counter Affidavit submitted that the dasti Notice was duly served on Mr. Sanjeev Narayan at his office address, in his capacity as the authorized representative of the Applicant – Company, who was holding a Power of Attorney of the Assessee – Company for the A.Y.
2009 – 10. The Power of Attorney appoints all four partners of the firm i.e. Mr. Mohan Lal, Advocate, Mr. Ashwani Kumar, Chartered Accountant, Mr. Sanjeev Narayan,  Chartered Accountant and Mr. Surender Kumar, FCA as their Counsel, and authorizes them to represent the Applicant – Company at all stages of the proceedings.

The Supreme Court referring to the definition of “principal officer” under Section 2(35) of the Income Tax Act held that Mr. Sanjeev Narayan admittedly being the Power of Attorney holder of the Applicant – M/s. NRA Iron & Steel Pvt. Ltd. for the A.Y. 2009 – 10 was the agent of the Assesse – Company,  and hence Notice could be served on him as the agent of the Assessee – Company in this case.

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