Section 39(1) in The Prevention of Money-Laundering Act, 2002
(1)A person preferring an appeal to the Appellate Tribunal under this Act may either appear in person or take the assistance of an authorised representative of his choice to present his case before the Appellate Tribunal.Explanation. For the purposes of this sub-section, the expression authorised representative shall have the same meaning as assigned to it under sub-section (2) of section 288 of the Income-tax Act, 1961 (43 of 1961).
