https://www.taxtmi.com/acts?id=22770 The provision grants a right to representation before the Appellate Tribunal, allowing a party to proceedings, including the Initiating Officer, to appear personally or through an authorised representative. The Central Government may authorise officers to act as presenting officers in appeals. An authorised representative includes, for the Initiating Officer, a person authorised in writing by the Central Government, and for other parties, a person authorised in writing by the party, including specified relatives, employees, bank officers, legal practitioners, accountancy professionals, or persons meeting prescribed educational qualifications. en-us Sun, 16 Oct 2016 17:33:08 +0530 Mon, 22 Jun 2026 12:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22770 The provision grants a right to representation before the Appellate Tribunal, allowing a party to proceedings, including the Initiating Officer, to appear personally or through an authorised representative. The Central Government may authorise officers to act as presenting officers in appeals. An authorised representative includes, for the Initiating Officer, a person authorised in writing by the Central Government, and for other parties, a person authorised in writing by the party, including specified relatives, employees, bank officers, legal practitioners, accountancy professionals, or persons meeting prescribed educational qualifications. Act-Rules Benami Property Sun, 16 Oct 2016 17:33:08 +0530 https://www.taxtmi.com/acts?id=22770