Party appearance rights permit personal attendance or authorised representatives, including specified professionals and corporate officers. Each party may appear before the Bench in person or through an authorised representative, which may be an advocate, a secretary in whole-time practice, a practising chartered accountant, or a practising cost and works accountant; a company may appoint and authorise a director or company secretary to appear, and the Central Government, the Regional Director and the Registrar may authorise officers to represent them.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Party appearance rights permit personal attendance or authorised representatives, including specified professionals and corporate officers.
Each party may appear before the Bench in person or through an authorised representative, which may be an advocate, a secretary in whole-time practice, a practising chartered accountant, or a practising cost and works accountant; a company may appoint and authorise a director or company secretary to appear, and the Central Government, the Regional Director and the Registrar may authorise officers to represent them.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
