https://www.taxtmi.com/caselaws?id=187675 The right of appeal extends to a person whose income is assessed and who is liable for the resulting tax, even where a court of wards acts as guardian or manager. Assessment orders describing that person as the assessee support direct appellate standing, while the recovery provisions concerning a court of wards do not prevent such assessment. Assessments made against the individual's income are not assessments under the provision governing court-of-wards assessments. However, minority does not suspend the statutory limitation for income-tax appeals because the Limitation Act provision on minority does not apply. Rejection of an uncontroverted affidavit asserting delayed knowledge of assessments requires evidence and cannot rest solely on surmise. en-us Thu, 21 Jun 1962 00:00:00 +0530 Wed, 02 Nov 2016 17:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187675 The right of appeal extends to a person whose income is assessed and who is liable for the resulting tax, even where a court of wards acts as guardian or manager. Assessment orders describing that person as the assessee support direct appellate standing, while the recovery provisions concerning a court of wards do not prevent such assessment. Assessments made against the individual's income are not assessments under the provision governing court-of-wards assessments. However, minority does not suspend the statutory limitation for income-tax appeals because the Limitation Act provision on minority does not apply. Rejection of an uncontroverted affidavit asserting delayed knowledge of assessments requires evidence and cannot rest solely on surmise. Case-Laws Income Tax Thu, 21 Jun 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187675