Tribunal Dismisses Appeal Due to Lack of Authorization for Mr. Wells u/s 140(c) of the Act.

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....Appeal to the appellate tribunal - According to 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 not clear whether Mr. Alan Wells was holding a valid power of attorney from such company to verify the return of income of the assessee as provided us 140(c) of the Act or not. As this information is not available on record, we dismiss this appeal in limine.....