https://www.taxtmi.com/caselaws?id=199999 Whether a vakalat authorising counsel in rectification proceedings extended to signing and presenting an application for reference under section 66(1) was resolved by construing the vakalat's comprehensive language to include "all proceedings connected with" the rectification order; the legal principle applied is that an application under section 66(1) may be signed by the assessee or an authorised representative and a mandatary's authority extends to connected proceedings when expressly conferred, and therefore the application was held effective and the Tribunal's limitation-based rejection was unsustainable. 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 Whether a vakalat authorising counsel in rectification proceedings extended to signing and presenting an application for reference under section 66(1) was resolved by construing the vakalat's comprehensive language to include "all proceedings connected with" the rectification order; the legal principle applied is that an application under section 66(1) may be signed by the assessee or an authorised representative and a mandatary's authority extends to connected proceedings when expressly conferred, and therefore the application was held effective and the Tribunal's limitation-based rejection was unsustainable. Case-Laws Income Tax Thu, 10 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199999