1989 (11) TMI 38

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....-The assessee is a Hindu undivided family represented by its karta, Sri T. Appa Rao. It was an assessee under the Income-tax Act. T. Appa Rao, individual, is not an assessee. Messrs Visakha Gouda Association filed a return taking advantage of the voluntary disclosure scheme. In that statement, Sri T. Appa Rao was shown as one of the partners. On that basis, the assessment of the assessee was reope....

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.... The only question before us is whether the finding of the Tribunal is either perverse or is based on no evidence. We cannot go into the adequacy of the evidence. In this case, it may be noted that no explanation was submitted nor was there any response to the notice issued to the Hindu undivided family. The appeals by the Hindu undivided family were all filed by Mr. T. Appa Rao only, representing....