1959 (5) TMI 44

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.... herself but by Srimati Parbati Devi, who had the general power of attorney on behalf of the assessee. When the appeal was taken up for hearing on the 21st February, 1956, an objection was taken by the authorised agent of the Income-tax Department that the appeal was not maintainable as it was not signed by the assessee herself. This objection was accepted by the Income-tax Appellate Tribunal on the ground that there was nn power granted to Srimati Parbati Devi for signing the memorandum of appeal to the Income-tax Appellate Tribunal by the power-of-attorney dated the 5th of January, 1952 The appeal was accordingly rejected by the Income-tax Appellate Tribunal. At the instance of the assessee the Income-tax Appellate Tribunal has referred t....

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....ere irregularity and not an illegality, and the Income-tax Appellate Tribunal should have allowed the petition of the assessee filed on the 20th April, 1956, for amending the memorandum of appeal and affixing her signature thereto. Any irregularity of the assessee in not signing the original memorandum of appeal could be rectified by an amendment, and the amendment would take effect from the date the memorandum of appeal was originally filed A similar view has been expressed by tho Calcutta High Court in Sheonath Singh v. Commissioner of Income-tax, West Bengal 1958-33 ITR 591 : (AIR 1958 Cal 606), in which a memorandum of appeal, signed and verified only by the authorised representative and not by the assessee, was filed. Subsequently a se....