1982 (6) TMI 81 - AT - Income Tax

Summary

The Appellate Tribunal ITAT BOMBAY-E dismissed the appeals filed by the assessee, a minor represented by his father, as the minor was not aggrieved in terms of the IT Act and had no right to appeal. The CIT(A) set aside the assessments made by the ITO for the years 1977-78 to 1979-80, resulting in taxes collected having to be refunded to the assessee.