TMI Blog1987 (3) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... David Jude Shrieves was an employee of Redifon Simulation Ltd,United Kingdom. The said employer deputed him as resident site engineer to work at Indian Naval Dockyard atBombayfrom 11-5-1980to31-3-1981. The contract of this service of the foreign technician was approved by the Government of India, Ministry of Finance, New Delhi vide their letter dated 3-3-1981 in terms of section 10(6)(viia) of the Income-tax Act, 1961 ('the Act'). He performed stipulated services and received the recompense therefor. While leavingIndiahe needed a tax clearance certificate under section 230 of the Act. Greaves Cotton Co. Ltd. guaranteed unconditionally and irrevocably due payment to the ITO, Foreign Section,Bombay, of all taxes which are or which may beco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent order, the name of the assessee was shown as: Shri David, C/o Greaves Cotton Co. Ltd. Bombay. He noted that the assessment was on an individual but the appeal documents were signed by the managing director of the company. He, therefore, asked the company to show the authority under which the appeal documents were signed by the managing director or in the alternative to show cause why appeal need not be dismissed. Before the learned Commissioner (Appeals) submissions were made to indicate that appeal had been tendered in accordance with law. However, he was not convinced about the maintainability of the appeal. He, therefore, dismissed it in limine. Hence, the present proceedings. 5. We consider that the learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e form of appeal, the grounds of appeal and the form of verification appended thereto shall be signed: "(a) in the case of an individual, by the individual himself, where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf." Clauses (b), (c) (d), and (e) of sub-rule (2) relate to other taxable entities. Clause (f) is a residuary clause of sub-rule (2) and provides that in the case of any other person such signatures may be made, by that person competent to act on his behalf. 7. It was in the interpretation of these p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of law. In this case, law applicable will be as contained in the statute. This statute itself provides in section 246(1) (c) of the Act that any assessee aggrieved by orders of an ITO may appeal to the AAC/Commissioner (Appeals), "where the assessee denies his liability to be assessed under this Act or any order of assessment under sub-section (3) of section 143 or section 144, where the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed." We have held above that in the context of very peculiar facts of this case, Greaves Cotton Co. Ltd. is an assessee. Since they are entitled straightway to file an appeal under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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