I am an Advocate & Tax Practitioner, I have a client & he is a salaried person, he got a Notice for U/s 142(1) 143(2) 143(3, due to his father death he couldn’t reply any notice.
He come to me through an Income Tax Inspector, I have attended one hearing with Asstt. Commissioner of Income Tax, and the ACIT showed me some notices, that the department has issued 13 Notice to my client, but my client says he has received only three out of thirteen, however the problem is the ACIT showed me a page (Notice) where the department required his share trading account detail for the same assessment year, and IT Department say my client has trading shares through India Bulls above three crores, (30000000) rupees, but my client is doesn't have any trading account with any one.
Now the question is what would i can take to defend the allegation against my client, before the department finalizes his assessment u/s 144.
Is there any problem if I become his L.A, (Later of Authority?) to answer commissioner allegation and producing those documents which my client has, & I have prepared.
One of I T O (Income Tax Officer) said not to be his L. A, according to him the client has already lost the case,
I am looking an advice from my Lawyersclubindia.com friends, that, can an Advocate (Tax Practitioner) attend the above case, if yes then specify me the section.
Your early response is appreciated.