Representation under section 288 of the income tax act


This query is : Resolved 

(Querist)
12 August 2010 Hi..
Can an employee of the "Company Assessee" represent the assessment proceeding before income tax authority without giving a letter of authority (LA)??

or can employee present the case without presenting LA before tax authorities??

or should it be presented before income tax authorities if called for by assessee officer??

if LA is to be presented before AO to represent the case in case of employee??

can anybody provide me the format of letter of authority in case of company where employee is representing hte company before tax authorities??



12 August 2010 A regular employee of any assessee can appear before the assessing officer on the strength of a letter of authority. This letter of authority should be in writing and court fee stamp of the value appropriate to the state concerned should also be affixed on the letter of authority and it should be filed as a first step of the appearance.

Format is available in https://www.caclubindia.com/forum/authority-letter-format-65953.asp
Pl suitably modify the above format and use it.

CA Ashish (Querist)
12 August 2010 thanks a lot..
but in company who has authority power to authorise employee to appear..???

12 August 2010 Pl check the AOA regarding delegation of powers. If there is a specific clause, act accordingly. If there is none, on the strength of a board resolution, this particular authority can be given to a regular employee.

CA Ashish (Querist)
18 August 2010 thanks...


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