1986 (4) TMI 119

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...., 1957 ('the Act') was imposed upon the assessee by the WTO, F-Ward, Muzaffar Nagar, since return of net wealth on behalf of the minor-assessee was filed by his guardian belatedly on 26-3-1983 as against the alleged due date which is said to be 30-9-1977. It stands sustained by the learned AAC. The assessee as aggrieved is in appeal and we have heared the parties at length. 2. Under section 18(....

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....see is a minor and under section 14(1) or else under section 14(2), much less, under section 17 (which is not applicable here), the minor assessee cannot be required to file the return of his net wealth, since under the law of the land the minor cannot 'contract', hence, he can neither sign nor verify the return. Section 15A of the Act does not take care of such a situation, i.e., where the return....