Law:

Section:

Section 288, read with section 256, of the Income-tax Act, 1961 [Corresponding to section 61, read with section 66, of the Indian Income-tax Act, 1922] - Authorised representative - Appearance by - Whether a lawyer or an advocate entitled to appear under section 61 of 1922 Act before Tribunal is "authorized representative" within meaning of rule 2(ii) of Appellant Tribunal Rules, 1946 and he would be entitled to sign and present an application on behalf of assessee - Held, yes - Whether if authorized representative signs on application, there is no point in insisting upon signature of assessee also - Held, yes FACTS The assessee filed an appeal before the Tribunal. The advocate of the assessee when he appeared before the Tribunal to argue the appeal, filed a vakalat, which authorized him to appear in the above assessment, appeal, revision, application, reference or other proceeding. After the disposal of the appeal the advocate of the assessee filed an application to refer the matter to the High Court but the said application was signed by the advocate alone. The Tribunal returned the application by holding that the application was not signed by the proper person. Later the advocate re-presented the application which was also signed by the assessee but the Tribunal rejected the application on the ground that application was barred by limitation. On application under section 66(3) of 1922 Act: HELD The authority so conferred upon the advocate did not and in law could not terminate with the disposal of the appeal by the Tribunal, and his authority to act on behalf of the assessee undoubtedly continued. If, in fact, there was a reference to the High Court and on such reference the High Court expressed its opinion and any variation in the order of the Tribunal as a result of the order of the High Court had to be made, it could not for a moment be seriously contended that the advocate, who appeared before could not appear at the later stage without producing a fresh vakalat. The view of the Tribunal that there should be a specific authorization in the vakalat itself, to sign a reference application was not correct. Under section 66(1) of the 1922 Act, the assessee…

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