AR cannot sign additional ground on behalf of assessee

Brief of the case: Addition on behalf of undisclosed income of various amounts has been made against the assessee. Before ITAT assessee raised additional ground that addition was made before approval of concerned authorities prescribed u/s 158BG and hence invalid. ITAT dismissed the ground as non-maintainable as it have noticed that additional grounds were signed by the counsel of assessee not by assessee himself. Other various additions were decided separately by ITAT. Facts of the case: Assessee is the proprietor of M/s Tamilarasi Publication. The business of this proprietory concern is pub...