https://www.taxtmi.com/caselaws?id=758395 A former director could not maintain an assessment appeal on behalf of a struck-off company without demonstrated authority, including a board resolution or valid power of attorney. The Tribunal held that the former director had no continuing right to prosecute the merits of the appeal merely by virtue of past office. On the jurisdictional objection, the assessment made after the company's strike-off was not treated as void on the facts presented, because the appellant did not establish a valid representative capacity or a legally effective continuation of the proceedings against a surviving person. The maintainability objection and the challenge to the assessment were both rejected. en-us Fri, 06 Sep 2024 00:00:00 +0530 Thu, 12 Sep 2024 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758395 A former director could not maintain an assessment appeal on behalf of a struck-off company without demonstrated authority, including a board resolution or valid power of attorney. The Tribunal held that the former director had no continuing right to prosecute the merits of the appeal merely by virtue of past office. On the jurisdictional objection, the assessment made after the company's strike-off was not treated as void on the facts presented, because the appellant did not establish a valid representative capacity or a legally effective continuation of the proceedings against a surviving person. The maintainability objection and the challenge to the assessment were both rejected. Case-Laws Income Tax Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758395