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TMI Blog2018 (9) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 139 has to be signed and verified, in the case of a company, resident in India, by the Managing Director thereof, or where for any inevitable reason such Managing Director is not able to sign and verify the return or where there is no Managing Director, by any Director thereof. A combined reading of these relevant provisions makes it abundantly clear that the person who is the Managing Director of the assessee company, or its Director in certain circumstances, on the date of the filing of the return only can sign and verify the return in the case of a company, It therefore, follows that a person who is Managing Director or Director, as the case may be, of the company, on the date of filing of the appeal before the Tribunal is on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant appeal. 3. At the outset, upon perusal of order sheet entry dated 10/05/2018, we find that the bench had noticed that the appeal has been filed / signed / verified by the ex-director of the company which was confronted to Auhtorized Representative [AR] who submitted that the company was not doing any business and nobody was there to take care of the company. Accordingly, Ld. AR was directed to substantiate the validity of the appeal and also file the present status of the company, its compliances under the Companies Act, details of directors etc. The appeal was fixed for hearing on 28/06/2018 wherein the Ld. AR sought adjournment and accordingly the appeal was fixed for hearing on 12/07/2018. However the bench did not functi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal shall be made in Form No. 36 , and where the appeal is made by the assessee, the form of appeal, the grounds of appeal and the form of verification appended thereto shall be signed by the person specified in sub-rule (2) of rule 45. ****** Rule 45 of Income Tax Rules, 1962:- (45).1 ****** (2) The form of appeal prescribed by sub-rule (1), the grounds of appeal and the form of verification appended thereto relating to an assessee shall be signed and verified by the person who is authorized to sign the return of income under section 140 of the Income-tax Act, 1961, as applicable to the assessee. Section 140 of The Income Tax Act, 1961 : 140. Return by whom to be signed.- The return under section 139 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appended thereto, are required to be signed and verified by the person who is authorized to sign the return of income under Section 140 of the Income Tax Act,1961. As per Section 140 of the Income Tax Act, 1961, the return of income under Section 139 has to be signed and verified, in the case of a company, resident in India, by the Managing Director thereof, or where for any inevitable reason such Managing Director is not able to sign and verify the return or where there is no Managing Director, by any Director thereof. A combined reading of these relevant provisions makes it abundantly clear that the person who is the Managing Director of the assessee company, or its Director in certain circumstances, on the date of the filing of the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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