1959 (12) TMI 63 - HC - Income Tax

Summary

The case involved a dispute over the assessment status of an applicant for the assessment year 1947-48 under the Indian Income-tax Act. The Income-tax Appellate Tribunal rejected the appeal as the applicant styled himself as a member of a firm instead of the karta of a Hindu undivided family. The High Court held that the appeal was valid, and the applicant had the right to raise the issue before the Tribunal. The appeal was deemed valid and entertainable by the Tribunal.