https://www.taxtmi.com/caselaws?id=118508 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. en-us Mon, 23 Jan 2006 00:00:00 +0530 Mon, 02 Jul 2012 14:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118508 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. Case-Laws Income Tax Mon, 23 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118508