1983 (6) TMI 190

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....ny was filed by Shri Deva Priya Mitra, Manager, personnel and Administration. The said appeal was verified and signed by him and was filed on the 4th day of January, 1983. Shri Nadkarni, on behalf of the appellant has submitted before us that the appeal was dismissed through mistake. He has submitted that the grounds of appeal and memorandum of appeal was filed by an officer of the Company of the status of a Manager, Deva Priya Mitra, holding the Power of Attorney issued by the Company under Clause (25) of the Article 144 of the Articles of Association to, inter alia file an appeal relating to Customs. He has further submitted that the statement of the grounds of appeal and the forms of verification were signed by him by virtue of the autho....

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....ipal Officer' as under : `Principal Officer' used with reference to a local authority or a company or any other public body or any association of persons or any body of individuals means; (a) the secretary, treasurer, manager or agent of the authority, company, association or body, or (b) any person connected with the management or administration of the local authority, company, association or body upon whom the Income-Tax Officer has served a notice of his intention of treating him as the Principal officer thereof". 4. In the Kanga and Palkhivala's The Law and Practice of Income-Tax 7th edition, Volume 1, page 69, `Principal Officer' has been defined as, Principal Officer, in reference to a local authority or oth....