2020 (5) TMI 511

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....T MAHARISHI, A. M. 1. This is an appeal filed by the ld AO dated 31.01.2017 for the Assessment Year 2013-14. 2. The assessee has raised the following grounds of appeal:- "1. That, on the facts and circumstances of the case and in law the" impugned assessment in bad in law, being a non-speaking order passed in complete disregard of the tactual details and submissions filed by the Appellant duri....

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....ase and in law, the impugned assessment order is bad in law to the extent it has been passed in pursuance of directions issued by the DRP which are in violation of the provisions of the Act and hence is void order." 6. That, on the facts and circumstances of the case the assessing officer erred in assessing the income (Long Term Capital gain) of the assessee at Rs. 42,673,897/- as against the re....

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.... section 140(c) of the act, the first proviso says that where company is not a resident in India, the return may be verified by a person who holds a valid power of attorney from such company to do so. According to page number 225 of the appeal set filed before us, Mr. Alan wells is only authorised to sign and verify the documents for filing of appeal before the coordinate bench. Therefore , it is ....