Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Appellants can appear personally or with an authorized representative under Section 39 of the Prevention of Money-Laundering Act.</h1> Section 39 of the Prevention of Money-Laundering Act, 2002, allows an appellant to either appear personally or with an authorized representative before the Appellate Tribunal. The term 'authorized representative' is defined as per section 288(2) of the Income-tax Act, 1961. Additionally, the Central Government or the Director can appoint authorized representatives or officers as presenting officers to handle cases before the Appellate Tribunal.