https://www.taxtmi.com/caselaws?id=57253 Income-tax appeals had to be signed and verified by the assessee or a person specifically authorised to perform that statutory act under the prescribed rules. A general power of attorney was insufficient because it did not expressly empower the holder to sign and file appellate forms and grounds. The Tribunal held that the statutory requirement for signing appeal papers could not be overridden by the general law of agency. The appeals were therefore not validly instituted, and the dismissal by the Commissioner (Appeals) was upheld. en-us Thu, 24 Jun 1999 00:00:00 +0530 Thu, 09 Dec 2010 11:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57253 Income-tax appeals had to be signed and verified by the assessee or a person specifically authorised to perform that statutory act under the prescribed rules. A general power of attorney was insufficient because it did not expressly empower the holder to sign and file appellate forms and grounds. The Tribunal held that the statutory requirement for signing appeal papers could not be overridden by the general law of agency. The appeals were therefore not validly instituted, and the dismissal by the Commissioner (Appeals) was upheld. Case-Laws Income Tax Thu, 24 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57253