1959 (12) TMI 63

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....DGMENT Tek Chand, J. This case arises out of a reference under section 66(1) of the Indian Income-tax Act. The facts as stated by the Income-tax Appellate Tribunal are that for the assessment year 1947-48, the applicant received notice under section 22(2) as a firm. The Income-tax Officer assessed the applicant in the status of a Hindu undivided family. The applicant on appeal to the Appella....

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.... the Income-tax authorities and his application under section 25A of the Income-tax Act was also rejected. In this appeal before the Income-tax Appellate Tribunal it has been held that the appeal was not competent simply because Vir Bhan had styled himself as a member of the firm when he should have styled himself as karta of the Hindu undivided family. The decision of the Tribunal does not ....