https://www.taxtmi.com/caselaws?id=67854 An assessee aggrieved by an assessment may maintain an appeal, and the right is not defeated merely because the appeal papers misdescribe the appellant's name if the competent person actually filed and signed them. Here, the wife was treated as the aggrieved assessee because the tax liability could be recovered from her and the legal heirs in the circumstances. The Tribunal also rejected reliance on the presumption of death under the Evidence Act, as the appeals were filed before seven years had elapsed from the date the husband was last heard of and no proof of death was produced. The incorrect title was only a curable irregularity, not a fatal defect. en-us Wed, 30 Nov 1983 00:00:00 +0530 Tue, 15 Mar 2011 10:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67854 An assessee aggrieved by an assessment may maintain an appeal, and the right is not defeated merely because the appeal papers misdescribe the appellant's name if the competent person actually filed and signed them. Here, the wife was treated as the aggrieved assessee because the tax liability could be recovered from her and the legal heirs in the circumstances. The Tribunal also rejected reliance on the presumption of death under the Evidence Act, as the appeals were filed before seven years had elapsed from the date the husband was last heard of and no proof of death was produced. The incorrect title was only a curable irregularity, not a fatal defect. Case-Laws Income Tax Wed, 30 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67854