https://www.taxtmi.com/caselaws?id=759742 Form No. 36 had to be signed and verified in accordance with Rule 47(1) read with Rule 45(3) of the Income-tax Rules, and for a company the verification had to be made by the person competent under section 140 of the Income-tax Act, namely the Managing Director or, in his absence, a Director. Where the appeal was verified only by an authorised representative and not by the proper company functionary, the defect went to the validity of the appeal itself. The appeal was therefore treated as not maintainable and dismissed in limine. en-us Thu, 09 May 2024 00:00:00 +0530 Tue, 08 Oct 2024 07:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759742 Form No. 36 had to be signed and verified in accordance with Rule 47(1) read with Rule 45(3) of the Income-tax Rules, and for a company the verification had to be made by the person competent under section 140 of the Income-tax Act, namely the Managing Director or, in his absence, a Director. Where the appeal was verified only by an authorised representative and not by the proper company functionary, the defect went to the validity of the appeal itself. The appeal was therefore treated as not maintainable and dismissed in limine. Case-Laws Income Tax Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759742