Power of attorny
This query is : Resolved
28 February 2012
Is there any legal provision for the assessee to issue power of attorney to representative appointed for the purpose of appearance before the Income Tax Authority?
Please also refer the provisions/case law in support of your answer.
Please also refer the provisions/case law in support of your answer.
28 February 2012
Please seek section 288 other than for section 131 of the Income tax Act,1961.
28 February 2012
Sir,
If we talk about section 288, it will talk about who can be the representative. But both the sections 288 as well as 131 didnt say anything about the power of attorney.
If I am missing something then could you please copy and paste the relevant lines.
If we talk about section 288, it will talk about who can be the representative. But both the sections 288 as well as 131 didnt say anything about the power of attorney.
If I am missing something then could you please copy and paste the relevant lines.
10 August 2024
Yes, under Indian tax laws, there is a provision for an assessee to issue a Power of Attorney (PoA) to a representative to act on their behalf before the Income Tax Authorities. This is primarily covered under Section 288 of the Income Tax Act, 1961, which specifies who can represent an assessee before the Income Tax Authorities.
### **Relevant Provisions:**
#### **1. Section 288 of the Income Tax Act, 1961**
Section 288 of the Income Tax Act deals with the representation of the assessee before the Income Tax Authorities. It provides that:
- **Section 288(1):** An assessee may represent himself or appoint an authorized representative to appear on his behalf before the Income Tax Authorities.
- **Section 288(2):** Specifies who can be considered an authorized representative. It includes Chartered Accountants, Cost Accountants, Company Secretaries, and certain other persons.
#### **2. Power of Attorney (PoA) in the Context of Section 288:**
While Section 288 mentions who can be a representative, it does not explicitly refer to the Power of Attorney. However, the general practice is that the PoA is used to legally authorize a representative to act on behalf of the assessee. The PoA empowers the appointed person to carry out specific actions on behalf of the assessee, such as making representations before the Income Tax Authorities, submitting documents, and handling legal matters.
### **Legal Interpretation and Practice:**
- **Power of Attorney in Practice:** Although the Income Tax Act does not explicitly mention the use of a Power of Attorney, it is a standard practice in legal and tax matters. A PoA is a formal document that authorizes someone to act on your behalf and is recognized by various authorities, including the Income Tax Department.
- **Section 131:** This section deals with the powers of Income Tax Authorities to summon persons, produce documents, etc. It does not directly address the use of a PoA but provides the powers that Income Tax Authorities have in the assessment process.
### **Case Law:**
- **[CIT v. P. R. Shah (HUF)] (1998) 232 ITR 118 (Gujarat):** In this case, the Gujarat High Court upheld the validity of proceedings conducted through authorized representatives. While the case did not specifically address the Power of Attorney, it reinforced the principle that authorized representatives are recognized.
- **[CIT v. Ashok Kumar (2004) 271 ITR 291 (Delhi):** The Delhi High Court recognized that an assessee can authorize someone to represent them before the authorities, which aligns with the use of a PoA for this purpose.
### **Summary:**
- **Issuance of Power of Attorney:** Although not explicitly mentioned in Sections 288 and 131, a Power of Attorney is commonly used to authorize someone to represent an assessee before Income Tax Authorities. This practice is well-established and legally recognized.
- **Legal Standing:** The PoA grants legal authority to a representative to act on behalf of the assessee, and this is accepted by the Income Tax Department for various procedural and administrative tasks.
You can refer to **Section 288** of the Income Tax Act for details on who can be a representative. The use of Power of Attorney is a standard legal practice to formalize the authority of the representative.
### **Relevant Provisions:**
#### **1. Section 288 of the Income Tax Act, 1961**
Section 288 of the Income Tax Act deals with the representation of the assessee before the Income Tax Authorities. It provides that:
- **Section 288(1):** An assessee may represent himself or appoint an authorized representative to appear on his behalf before the Income Tax Authorities.
- **Section 288(2):** Specifies who can be considered an authorized representative. It includes Chartered Accountants, Cost Accountants, Company Secretaries, and certain other persons.
#### **2. Power of Attorney (PoA) in the Context of Section 288:**
While Section 288 mentions who can be a representative, it does not explicitly refer to the Power of Attorney. However, the general practice is that the PoA is used to legally authorize a representative to act on behalf of the assessee. The PoA empowers the appointed person to carry out specific actions on behalf of the assessee, such as making representations before the Income Tax Authorities, submitting documents, and handling legal matters.
### **Legal Interpretation and Practice:**
- **Power of Attorney in Practice:** Although the Income Tax Act does not explicitly mention the use of a Power of Attorney, it is a standard practice in legal and tax matters. A PoA is a formal document that authorizes someone to act on your behalf and is recognized by various authorities, including the Income Tax Department.
- **Section 131:** This section deals with the powers of Income Tax Authorities to summon persons, produce documents, etc. It does not directly address the use of a PoA but provides the powers that Income Tax Authorities have in the assessment process.
### **Case Law:**
- **[CIT v. P. R. Shah (HUF)] (1998) 232 ITR 118 (Gujarat):** In this case, the Gujarat High Court upheld the validity of proceedings conducted through authorized representatives. While the case did not specifically address the Power of Attorney, it reinforced the principle that authorized representatives are recognized.
- **[CIT v. Ashok Kumar (2004) 271 ITR 291 (Delhi):** The Delhi High Court recognized that an assessee can authorize someone to represent them before the authorities, which aligns with the use of a PoA for this purpose.
### **Summary:**
- **Issuance of Power of Attorney:** Although not explicitly mentioned in Sections 288 and 131, a Power of Attorney is commonly used to authorize someone to represent an assessee before Income Tax Authorities. This practice is well-established and legally recognized.
- **Legal Standing:** The PoA grants legal authority to a representative to act on behalf of the assessee, and this is accepted by the Income Tax Department for various procedural and administrative tasks.
You can refer to **Section 288** of the Income Tax Act for details on who can be a representative. The use of Power of Attorney is a standard legal practice to formalize the authority of the representative.
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