https://www.taxtmi.com/article/detailed?id=311 Proper jurisdiction and valid statutory appointment by Official Gazette notification are preconditions for maintainability of tax appeals. Appeals must be filed by persons lawfully competent and, where required, backed by prior approval or sanction issued by a competent authority. Committees or reviewing officers not appointed by the notification process specified in the statute lack power; actions and appeals pursued pursuant to such defective appointments are void ab initio and not maintainable, risking dismissal at the threshold. en-us Tue, 17 Mar 2009 00:00:00 +0530 Wed, 18 Mar 2009 09:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=311 Proper jurisdiction and valid statutory appointment by Official Gazette notification are preconditions for maintainability of tax appeals. Appeals must be filed by persons lawfully competent and, where required, backed by prior approval or sanction issued by a competent authority. Committees or reviewing officers not appointed by the notification process specified in the statute lack power; actions and appeals pursued pursuant to such defective appointments are void ab initio and not maintainable, risking dismissal at the threshold. Articles Income Tax Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=311