https://www.taxtmi.com/caselaws?id=8901 A Hindu minor's declaration of voluntary disclosure under section 24 of the Finance (No. 2) Act, 1965 was held invalid when signed by the mother while the father was alive and capable of acting. The declaration was treated as analogous to an income-tax return and, because it affected the minor's property, only the father as natural guardian could validly act on the minor's behalf. The mother had no authority to sign in his presence, and later ratification by the father could not cure the defect after the statutory time-limit had expired. The challenge to rejection of the declarations therefore failed. en-us Tue, 29 Aug 1972 00:00:00 +0530 Wed, 17 Jun 2009 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8901 A Hindu minor's declaration of voluntary disclosure under section 24 of the Finance (No. 2) Act, 1965 was held invalid when signed by the mother while the father was alive and capable of acting. The declaration was treated as analogous to an income-tax return and, because it affected the minor's property, only the father as natural guardian could validly act on the minor's behalf. The mother had no authority to sign in his presence, and later ratification by the father could not cure the defect after the statutory time-limit had expired. The challenge to rejection of the declarations therefore failed. Case-Laws Income Tax Tue, 29 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8901