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Issues: Whether an appeal under the income-tax law was maintainable when the Form No. 35 and Form No. 36 were signed and verified by a power-of-attorney holder, and whether a general power of attorney without express authority to sign income-tax appellate papers satisfied the statutory requirement.
Analysis: The statutory scheme required the appeal, grounds, and verification to be signed by the person authorised to sign the return of income under section 140(a) of the Income-tax Act, 1961. The Tribunal held that rules governing appeals before the first appellate authority and the Tribunal incorporated this requirement, so the right to file an appeal had to be exercised in the manner prescribed by statute. It further held that the general principle under section 2 of the Power of Attorney Act, 1882 could not override a specific statutory mandate requiring personal signing or express authority for the particular act. Since the power of attorney relied upon did not specifically authorise filing and signing of income-tax appellate forms, the appeals were not validly instituted.
Conclusion: The appeals signed by the power-of-attorney holder were invalid and the dismissal by the Commissioner (Appeals) was upheld.
Ratio Decidendi: Where the income-tax statute and rules require the assessee or a person specifically authorised under section 140(a) to sign and verify appellate documents, a general power of attorney is insufficient unless it expressly authorises that statutory act; the general law of agency cannot override a specific procedural mandate.
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