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TMI Blog2020 (5) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... see - HELD THAT:- According to the provisions of section 253 (6) of the act, appeal to the appellate tribunal shall be filed in the prescribed form and shall be verified in the prescribed manner. According to rule 47 (1) of The Income Tax Rules 1962, the appeal shall be signed by the persons specified in sub rule 3 of rule 45. According to that sub rule, the form of appeal shall be verified by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limine. The assessee is also granted liberty to file the proper authorization for signing form number 36 in the present case and then request for recall of the above order. - ITA No. 1848/Del/2017 - - - Dated:- 18-5-2020 - Shri Kuldip Singh, Judicial Member And Shri Prashant Maharishi, Accountant Member For the Assessee : None For the Revenue : Shri Satpal Gulati, CIT DR ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for further verification, enquiry and passing of assessment order. 3. That the Directions issued by the Dispute Resolution Panel ( DRP ) are ultra-vires the provisions of the Act and bad in law. 4. That, on the facts and circumstances of the case and in law the directions issued by the DRP are ultra-vires the provisions of section 144C (5) read with section 144C (8) of the 5. That, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate tribunal shall be filed in the prescribed form and shall be verified in the prescribed manner. According to rule 47 (1) of The Income Tax Rules 1962, the appeal shall be signed by the persons specified in sub rule 3 of rule 45. According to that sub rule, the form of appeal shall be verified by the person who is authorised to verify the return of income under section 140 of the act as ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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