https://www.taxtmi.com/caselaws?id=199997 Whether an application under section 66(1) may be validly signed by an agent turns on whether the agent held written authority to represent before the Income-tax Appellate Tribunal. The Appellate Tribunal Rules adopt the requirement that an authorised representative be duly authorised in writing; powers of attorney are to be strictly construed. A general power granting authority to appear in courts and authorities did not evidence an intention to confer Tribunal representation; consequently the application was held unsupported by written authorization and must be dismissed. en-us Fri, 13 Sep 1957 00:00:00 +0530 Fri, 16 Mar 2018 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199997 Whether an application under section 66(1) may be validly signed by an agent turns on whether the agent held written authority to represent before the Income-tax Appellate Tribunal. The Appellate Tribunal Rules adopt the requirement that an authorised representative be duly authorised in writing; powers of attorney are to be strictly construed. A general power granting authority to appear in courts and authorities did not evidence an intention to confer Tribunal representation; consequently the application was held unsupported by written authorization and must be dismissed. Case-Laws Income Tax Fri, 13 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199997