CA Only Acts as AR, not Automatically Entitled to Receive ITAT Orders Behalf of Assessee Without Specific Authorisation: Bombay HC

The Bombay High Court has ruled that a "CA only acts as an AR (Authorized Representative) and is not automatically entitled to receive ITAT orders on behalf of an assessee" without specific authorization. The court's decision clarifies the role of a CA and the need for a clear authorization. The ruling reinforces the importance of a proper communication channel between a taxpayer and their representative.