https://www.taxtmi.com/caselaws?id=107570 A revenue appeal filed by an Assistant Commissioner was held not maintainable because the Commissioner had been directed to file the appeal, but no delegation authorising the Assistant Commissioner to act was shown. The filing authority therefore lacked jurisdiction, as a delegate cannot further delegate unless that power is expressly conferred. On that basis, the appeal was dismissed. en-us Wed, 04 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 14:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107570 A revenue appeal filed by an Assistant Commissioner was held not maintainable because the Commissioner had been directed to file the appeal, but no delegation authorising the Assistant Commissioner to act was shown. The filing authority therefore lacked jurisdiction, as a delegate cannot further delegate unless that power is expressly conferred. On that basis, the appeal was dismissed. Case-Laws Customs Wed, 04 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107570