https://www.taxtmi.com/article/detailed?id=5837 Appeals must be made in the prescribed form and signed and verified by the person authorized to sign the company's return; the procedural rule and return-signatory rule together require that only the managing director, or in specified circumstances a director, liquidator, principal officer or a holder of valid power of attorney who is authorized on the date of filing may sign and verify an appeal in the company's name. An appeal signed by a former managing director who lacked authority on the filing date is not maintainable. Personal liability does not permit filing in the company's name absent authorization. en-us Sat, 20 Sep 2014 06:14:59 +0530 Sat, 20 Sep 2014 06:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5837 Appeals must be made in the prescribed form and signed and verified by the person authorized to sign the company's return; the procedural rule and return-signatory rule together require that only the managing director, or in specified circumstances a director, liquidator, principal officer or a holder of valid power of attorney who is authorized on the date of filing may sign and verify an appeal in the company's name. An appeal signed by a former managing director who lacked authority on the filing date is not maintainable. Personal liability does not permit filing in the company's name absent authorization. Articles Income Tax Sat, 20 Sep 2014 06:14:59 +0530 https://www.taxtmi.com/article/detailed?id=5837