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TMI Blog1990 (11) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ttorney Holder for the asst. yrs. 1961-62 to 1971-72. Thereafter the first revised memo of appeals were filed by Smt. Jatan Kanwar Golcha as adult member of the HUF, alongwith a covering letter. Thereafter memos of appeal further revised, were again filed on 24th Feb., 1989 in the same status. 2. The preliminary objection taken on behalf of the Department was that since in WTA Nos. 234 and 235/Jp/87, similarly filed on 18th June, 1987 by Shri R.K. Golcha as the General Power of Attorney Holder for asst. yrs. 1963-64 and 1969-70, the Tribunal had, vide its order dt. 31st Aug., 1987, held that Shri R.K. Golcha had no locus standi to sign the appeal memos in view of r. 45(2) of the IT Rules and since those appeals were dismissed in limine as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly filed: (1) Pyrkes Wines Stores vs. Fifth ITO (1984) 9 ITD 93 (Bom) (2) Harilelas vs. First ITO (1986) 16 ITD 356 (Bom) 4. M/s. R. Golcha Sons (HUF) was the bigger HUF consisting of the families of Shri Mehtab Chandji Golcha and Shri Harish Chandji Golcha. According to the case of the assessees, there was a partition between these two families on Diwali, 1971. The appeals for the asst. yrs. 1961-62 to 1971-72 relate to the perpetration period. On 18th June, 1987, the date of filing of these appeals, the bigger family consisted of Shri Mehtab Chand Golcha, Shri R.K. Golcha, Shri S.K. Golcha, and Smt. Jatan Kr. Golcha w/o Shri Mehtab Chand Golcha was died on 8th Aug., 1988. Whatever assets were received on partition by Shri M.C. Gol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e had sustained a paralytic attack then, that he had also executed a General Power of Attorney dt. 4th March, 1986 in favour of Shri R.K. Golcha, that his mental and physical condition deteriorated day by day and he had very severe paralysis from the last quarter of 1986. With the result that he was badly bed-ridden and could not more, could not sign, could not speak, became hard of hearing, had not understanding and ultimately died on 8th Aug., 1988. In the affidavit Smt. Jatan Kanwar has specifically stated that Shri M.C. Golcha the Karta had become mentally incapacitated much prior to 18th June, 1987. Here it may be clarified given by Dr. B.M. Sharma also say that Shri M.C. Golcha was under his treatment and that he was mentally incapaci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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