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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

A person who is Managing Director or Director, as the case may ...


Tribunal Dismisses Appeal Due to Unqualified Signatory; Only Directors Authorized to File Appeals Under Company Rules.

September 7, 2018

Case Laws     Income Tax     AT

A person who is Managing Director or Director, as the case may be, of the company, on the date of filing of the appeal before the Tribunal is only authorized to sign and verify the appeal filed before the Tribunal in the case of a company. In the present case, nothing on record suggest that the person filing the instant appeal was so qualified. - Appeal dismissed.

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