1959 (12) TMI 63

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..... reference under section 66(1) of the Indian Income-tax Act. The facts as stated by the Income-tax Appellate Tribunal are that for the assessment year 1947-48, the applicant received notice under section 22(2) as a firm. The Income-tax Officer assessed the applicant in the status of a Hindu undivided family. The applicant on appeal to the Appellate Assistant Commissioner was treated as a Hindu undi .....

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..... section 25A of the Income-tax Act was also rejected. In this appeal before the Income-tax Appellate Tribunal it has been held that the appeal was not competent simply because Vir Bhan had styled himself as a member of the firm when he should have styled himself as karta of the Hindu undivided family. The decision of the Tribunal does not appear to be correct and the applicant ou .....

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..... At the worst, signing his name and describing himself as member of a firm can be deemed as a misdescription and for such a mis-description the right of appeal cannot be taken away. The question of law, whether on the facts and in the circumstances of the case, the appeal filed by Messrs. Gian Chand Vir Bhan in the capacity of a firm was a valid appeal in law and entertainable by the Tribu .....

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