https://www.taxtmi.com/caselaws?id=199999 An application for reference under section 66(1) of the Income-tax Act, 1922 was held valid when signed by an authorised advocate, because the statute requires the signature of either the assessee or an authorised representative. A vakalat executed in rectification proceedings, drafted in broad terms to cover all connected proceedings and orders passed therein, was treated as extending to the reference application arising from the same matter. On that basis, the application was not treated as time-barred merely because the assessee had not signed it when first presented, and the assessee succeeded. en-us Thu, 10 Dec 1959 00:00:00 +0530 Fri, 16 Mar 2018 16:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199999 An application for reference under section 66(1) of the Income-tax Act, 1922 was held valid when signed by an authorised advocate, because the statute requires the signature of either the assessee or an authorised representative. A vakalat executed in rectification proceedings, drafted in broad terms to cover all connected proceedings and orders passed therein, was treated as extending to the reference application arising from the same matter. On that basis, the application was not treated as time-barred merely because the assessee had not signed it when first presented, and the assessee succeeded. Case-Laws Income Tax Thu, 10 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199999