Law: Income Tax Rules, 1922

Section: 34

Law: Civil Procedure Code (V of 1908)

Section: O.VI,R.15

Income-tax Rules, 1922---R. 34--Civil Procedure Code (V of 1908), O. VI, R. 15---Assessee outside the country- -Counsel representing assessee right from the stage of the assessing officer--counsel possessing information and belief--Verification of memo of appeal by such counsel- Validity-Signing of the memo. of appeal and verification by counsel for the assessee on his behalf, held, was legal being in conformity with R.34, Income-tax Rules. Signing of the memo. of appeal as well as verification by an Advocate of an assessee would be sufficient to make the memo. of appeal sustainable in law. Since the verification is to be made on the basis of information and belief, as against verification on the basis of personal knowledge, under Rule 34 of the Income-tax Rules. Therefore, any person who is in a position to verify it on the basis of such information and belief is competent to sign it for and on behalf of the appellant as well. On reading Order VI, Rule 15 of the Civil Procedure Code, 1908, it appears that the verification in case of pleadings under Civil Procedure Code is to be either on the basis of personal knowledge of a person or on the basis of information received and believed to be true. Where any verification is to be made on the basis of the personal knowledge of the appellant, it could be signed by the appellant himself and none else. However, where verification is to be made on the basis of information and belief any one who has got that information and belief could sign it. Since counsel has been representing the appellant right from the stage of the Assessing officer, he has been possessed of all the relevant information, which was required for verifying the appeal. As far as his right to sign for and on behalf of the appellant is concerned, it is surely not to a doubted. Had he not been authorised by the appellant, the CIT(A) might have taken this objection at the first instance, The fact that the appellant has brought second appeal before the Tribunal shows that he has actually authorised his counsel to prefer an appeal and sign and verify it on his behalf as he was outside the country. In the case of an individual the appeal could be signed and…

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