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Right of appellant to take assistance of authorised representative and of Government to appoint presenting officers.

Section 39 - Appellate Tribunal - Other Direct Tax Provisions - Section 39 - 39. (1) A person preferring an appeal to the Appellate Tribunal under this Act may either appear in person or take the assi .....

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e" shall have the same meaning as assigned to it under sub-section (2) of section 288 of the Income-tax Act, 1961 (43 of 1961). (2) The Central Government or the Director may authorise one or mor .....

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