Appeal filed with ITAT signed / verified by ex-director of company not valid

UB Ostan (India) Private Limited Vs ITO (ITAT Mumbai) It is clearly evident that an appeal u/s 253 to the Tribunal is required to be filed in prescribed Form No. 36 and the same is to be signed by the persons specified in Sub-rule (2) of Rule 45. As per Sub-rule (2) of Rule 45, the prescribed form of Appeal, the Grounds of Appeal and the Form of Verification 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 ...