https://www.taxtmi.com/caselaws?id=67439 The Tribunal held that Smt. Prabha Golecha, despite lacking proper authorization, was entitled to file appeals as an 'assessee aggrieved' under the Income-tax Act. The Tribunal clarified that the presumption of death under the Indian Evidence Act could not retroactively validate the appeals. It was determined that Smt. Prabha Golecha met the criteria of an 'aggrieved assessee' due to the legal grievance caused by the tax demands. The Tribunal noted a procedural irregularity in the title of appeals but allowed them to proceed, instructing corrections within a specified period to avoid dismissal for non-prosecution. en-us Wed, 30 Nov 1983 00:00:00 +0530 Thu, 10 Mar 2011 16:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67439 The Tribunal held that Smt. Prabha Golecha, despite lacking proper authorization, was entitled to file appeals as an 'assessee aggrieved' under the Income-tax Act. The Tribunal clarified that the presumption of death under the Indian Evidence Act could not retroactively validate the appeals. It was determined that Smt. Prabha Golecha met the criteria of an 'aggrieved assessee' due to the legal grievance caused by the tax demands. The Tribunal noted a procedural irregularity in the title of appeals but allowed them to proceed, instructing corrections within a specified period to avoid dismissal for non-prosecution. Case-Laws Income Tax Wed, 30 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67439