Right to representation.

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..... present his case before the Appellate Tribunal. (2) The Central Government may authorise one or more of its officers to act as presenting officers on its behalf, and every person so authorised may present the case with respect to any appeal before the Appellate Tribunal. Explanation.-For the purposes of this section, "authorised representative" 3[in relation to - (i) the Initiating O .....

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..... Amendment Act, 2016 2. Substituted vide Order No. Income-Tax S.O. 5194 (E). dated 09-10-2018 before it was read as "A person preferring an appeal to" 3.Substituted vide Order No. Income-Tax S.O. 5194 (E). dated 09-10-2018 before it was read as "means a person authorised by the appellant" 4. Substituted vide Order No. Income-Tax S.O. 5194 (E). dated 09-10-2018 before it was .....

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