https://www.taxtmi.com/caselaws?id=68010 The Tribunal rejected the Department's objection regarding the locus standi of the representative to sign appeal memos, allowing the appeals to proceed based on revised memos filed by an adult member of the HUF. Additionally, the Tribunal dismissed the Department's preliminary objection concerning the competency of the adult member who signed and verified the appeal memos, ruling in favor of the appellants. The case highlighted the importance of rectifying defects in appeal memos and presented evidence supporting the competency of the adult member, ultimately leading to a favorable outcome for the appellants. en-us Tue, 27 Nov 1990 00:00:00 +0530 Wed, 16 Mar 2011 12:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68010 The Tribunal rejected the Department's objection regarding the locus standi of the representative to sign appeal memos, allowing the appeals to proceed based on revised memos filed by an adult member of the HUF. Additionally, the Tribunal dismissed the Department's preliminary objection concerning the competency of the adult member who signed and verified the appeal memos, ruling in favor of the appellants. The case highlighted the importance of rectifying defects in appeal memos and presented evidence supporting the competency of the adult member, ultimately leading to a favorable outcome for the appellants. Case-Laws Income Tax Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68010