https://www.taxtmi.com/caselaws?id=285842 A memorandum of appeal is not rendered invalid merely because the signer is described as a partner instead of as karta of the Hindu undivided family, where the person was otherwise competent to act for the concerned assessee. The description was treated as a misdescription only, and such an error could not defeat the statutory right of appeal. On that basis, the Tribunal was not justified in rejecting the appeal at the threshold, and the appeal was held to be valid in law and entertainable. en-us Wed, 23 Dec 1959 00:00:00 +0530 Wed, 29 Jan 2020 18:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285842 A memorandum of appeal is not rendered invalid merely because the signer is described as a partner instead of as karta of the Hindu undivided family, where the person was otherwise competent to act for the concerned assessee. The description was treated as a misdescription only, and such an error could not defeat the statutory right of appeal. On that basis, the Tribunal was not justified in rejecting the appeal at the threshold, and the appeal was held to be valid in law and entertainable. Case-Laws Income Tax Wed, 23 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285842