As per provisions of section 140(c) of the Act in the case of a company, the appeal was to be verified by the managing director or if the managing director was not available same was to be verified by any director. On the facts since the appeal filed before the Tribunal was verified by General Manager (GM) instead of the managing director or director and GM did not hold a valid Power of Attorney, appeal was dismissed in limine. (AY. 2008-09)
Bangalore Electricity Supply Co. Ltd. v. DCIT (2022) 195 ITD 188 (Bang.)(Trib.)
S. 253 : Appellate Tribunal-Managing Director or Director-Appeal signed by General-Not having valid power of Attorney-Appeal was dismissed in limine [S. 140 (c) Rules, 45, 47]