https://www.taxtmi.com/caselaws?id=275906 A duly authorised agent could validly file and verify an income-tax return on behalf of the assessee because the statutory scheme did not require personal filing by the assessee. Applying the principle that an act done by an authorised agent is treated as the act of the principal, the court held that the sixth accused had authority under the power of attorney and the parties' conduct. The discharge founded solely on alleged lack of authority could not stand, and further inquiry was directed against the sixth accused on the surrounding material; the request as to accused 1 to 5 was rejected. en-us Fri, 01 Aug 1941 00:00:00 +0530 Mon, 22 Oct 2018 16:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275906 A duly authorised agent could validly file and verify an income-tax return on behalf of the assessee because the statutory scheme did not require personal filing by the assessee. Applying the principle that an act done by an authorised agent is treated as the act of the principal, the court held that the sixth accused had authority under the power of attorney and the parties' conduct. The discharge founded solely on alleged lack of authority could not stand, and further inquiry was directed against the sixth accused on the surrounding material; the request as to accused 1 to 5 was rejected. Case-Laws Income Tax Fri, 01 Aug 1941 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275906