https://www.taxtmi.com/caselaws?id=187675 The article explains that the statutory expression "assessee" is broad enough to include a person in respect of whose income assessment proceedings are taken, even where a court of wards or guardian figures in the assessment machinery, and such a person may prefer an appeal under section 30. It also notes that assessments were not shown to have been made under section 40(1), and that a person is not barred from appealing merely because proceedings may have been routed through the court of wards. On limitation, the appeals were treated as time-barred because minority did not postpone the 30-day period. The Tribunal's rejection of an uncontroverted affidavit was criticised as resting on surmise rather than material. 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 article explains that the statutory expression "assessee" is broad enough to include a person in respect of whose income assessment proceedings are taken, even where a court of wards or guardian figures in the assessment machinery, and such a person may prefer an appeal under section 30. It also notes that assessments were not shown to have been made under section 40(1), and that a person is not barred from appealing merely because proceedings may have been routed through the court of wards. On limitation, the appeals were treated as time-barred because minority did not postpone the 30-day period. The Tribunal's rejection of an uncontroverted affidavit was criticised as resting on surmise rather than material. Case-Laws Income Tax Thu, 21 Jun 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187675