https://www.taxtmi.com/caselaws?id=212124 The Tribunal allowed the appeal, overturning the dismissal by the CIT(A) and directing a review on its merits. It clarified that directors of companies struck off from ROC records are authorized to sign appeal forms, ensuring legal recourse in such situations. The decision emphasized the responsibilities of directors even after company strike-off, highlighting the need for proper authorization in signing appeal forms under the IT Act and Companies Act. en-us Fri, 30 Mar 2012 00:00:00 +0530 Fri, 13 Apr 2012 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212124 The Tribunal allowed the appeal, overturning the dismissal by the CIT(A) and directing a review on its merits. It clarified that directors of companies struck off from ROC records are authorized to sign appeal forms, ensuring legal recourse in such situations. The decision emphasized the responsibilities of directors even after company strike-off, highlighting the need for proper authorization in signing appeal forms under the IT Act and Companies Act. Case-Laws Income Tax Fri, 30 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212124