[aaykarbhavan] Appeal was not maintainable as it was signed and verified by the ex-Managing director of a company

Appeal was not maintainable as it was signed and verified by the ex-Managing director of a company

November 19, 2014[2014] 50 taxmann.com 86 (Hyderabad - Trib.)/[2014] 34 ITR(T) 539 (Hyderabad - Trib.)

IT : Where 'S' was neither Managing Director nor director of assessee company when appeal was filed before Tribunal, therefore, he was not an authorised person to sign and verify appeal filed on behalf of assessee company

IT : Where 'S', former managing director of assessee-company, was liable to penalty, 'S' could file an appeal against said penalty order in his individual capacity but not in name of assessee-company, as he was not authorised to do so

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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