Valid authorisation for Form No. 35 appeals requires proof of power of attorney for a non-resident company's signatory.

Rule 45(2) requires an appeal in Form No. 35 to be signed and verified by a person authorised under section 140 of the Income-tax Act. For a non-resident company, that authority must be supported by a valid power of attorney attached to the appeal. Where the record does not establish that the signatory was duly empowered by someone with authority to delegate, the appeal is incompetent. On the facts noted, no valid authorisation was shown and the defect was not cured, so the first appellate authority's treatment of the appeals as invalid was upheld.

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Issues: Whether the appeals filed before the first appellate authority were valid when Form No. 35 was signed by a person whose authority was not established by an attached power of attorney.

Analysis: Rule 45(2) of the Income-tax Rules requires an appeal in Form No. 35 to be signed and verified by a person authorised to sign the return under section 140 of the Income-tax Act, 1961. Where the appellant is a non-resident company, the authority of the signatory must be shown by a valid power of attorney attached with the appeal. The record did not contain any material showing that the person who signed the appeals had been validly authorised by a person empowered to delegate that authority. The defect was not cured even after opportunity before the Tribunal, and the appellate authority was therefore justified in treating the appeals as incompetent.

Conclusion: The appeals were not validly instituted and the dismissal by the first appellate authority was upheld, against the assessee and in favour of the Revenue.

Ratio Decidendi: An appeal under Rule 45(2) must be signed by a duly authorised person, and in the case of a non-resident company the authority of the signatory must be evidenced by a valid power of attorney; absent such proof, the appeal is incompetent.

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