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Bare acts > Income-Tax (Appellate Tribunal) Rules, 1963 > Rule 16
 
  


 

16. Authorizing a representative to appear.- In any appeal by any assesses, where the memorandum of appeal is signed by his authorized representative, the assesses shall append to the memorandum a document authorizing the representative to appear for him and if the representative is a relative of the assesses, the document shall state what his relationship is with the assesses, or if he is a person regularly employed by the assesses, the document shall state the capacity in which he is at the time employed.

 

 

 

 

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