Authorized representative limitation: single active representative allowed per income-tax proceeding, concurrent appointments are not permitted. Only a single authorized representative may be active at a time for a proceeding; concurrent appointments of multiple representatives to respond to the same notice are not permitted.
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.
Authorized representative limitation: single active representative allowed per income-tax proceeding, concurrent appointments are not permitted.
Only a single authorized representative may be active at a time for a proceeding; concurrent appointments of multiple representatives to respond to the same notice are not permitted.
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