TMI Blog1983 (11) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... one to Geneva with his wife on 22nd January 1976. His wife returned to India alone in May, 1976. Shri Hemchand Golecha had left for Brazil on 6th July 1976 from Geneva and was scheduled to arrive there on 7th July 1976. He had reached the Air Port of Brazil on the schedule date, but since then his whereabouts have not been heard till date. All the effort made by the members of his family remained without success. As he could not be heard for quite some time, his wife Smt. Prabha Golecha filed returns for the asst. yrs. 1976-77 and 1977-78 and believing her case to be correct that the whereabouts of Shri Hemchand Golecha have not been heard since 7th July 1976, the department proceeded to make assessments on the returns filed by her. Thereafter, the IAC (Assessment) issued a notice u/s 148 for the asst. yr. 1977-78 and a notice u/s 139(2) for the asst. yr. 1978-79. Also for both the years the notices u/s 142(1) had been issued. Whereas, notice u/s 139(2) stood served on 17th May 1978, it is not known from the order of the IAC (Assessment) as to when the notice u/s 148 was served for the asst. yr. 1977-78. No returns was filed in response to the notices issued u/ss 148 and 139(2). Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have signed the form of verification appended thereto himself, and that he could authorise somebody else to sign the form of appeal, the grounds of appeal and the form of appeal, grounds of appeal and the form of verification only if he was absent from India. Shri Saxena says the Shri Hem Chand Golecha having gone abroad could have authorised his wife to sign the papers and file the appeal on his behalf, but there is no evidence on record to show that he duly authorised his wife in this behalf. Also it is argued that the death of Shri Hem Chand Golecha having not been proved and it having not established that he had died prior to filing of appeals, his wife could not Act as a legal heir. In short, the argument of Shri Saxena is that the lady cannot prosecute the appeals in any other capacity. So far as the contention of the revenue that the lady cannot prosecute the appeals either under the authorisation or being the legal heir is concerned, we agree the revenue, because no valid authorisation from Shri Hem Chand Golecha in favour of his wife has been establish and also it has not been proved that Shri Hem Chand Golecha had died prior to filing of the appeals. Shri Khosla made a va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sum of money is payable and then it gives inclusive definition u/cls (a), (b) and (c). The question is whether Smt. Prabha Golecha can be said to be an "assessee" with in the meaning of s. 2(7). Reassessment and assessment under the income-tax/wealth tax have been made by the department of Shri Hemachand Golecha, whereabouts of whom have not been heard now for more than seven years. In these circumstances, the demand arising from such orders will be recovered from Smt. Prabha Golecha and/or from her sons, being the legal heirs of Shri Hemachand Golecha. So the tax is payable from Smt. Prabha Golecha. The conduct of the department and the past proceedings fully support our view. For the asst. yrs. 1976-77 and 1977-78, Smt. Prabha Golecha had already filed returns on behalf of her husband, whose where about, had not heard for some time and, the department believing the version of Smt. Prabha Golecha to be correct made the assessment then her returns. It is only for the Asst. yr. 1977-78, reassessment has been made. It means the assessment order relating to the Asst. yr. 1976-77 still stands and demand arising thereon from certainly be force against her. For the years under appeal als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals and whether appeals having been filed by a proper person, would stand vitiated by virtue of the fact that name in the form of appeals have been wrongly given, are two different question and they should not be mixed up with each other. We have already found that Smt. Prabha Golecha being an assessee aggrieved, is entitled to files appeals either u/s 246 or s. 253. Then the question is whether the appeal so having been filed, will be vitiated on the ground that she having failed to file them in her own name, filed them in the name of her husband. In our view, writing of the name of the husband in the title of the appeal will not vitiate them. The question is whether the writing the name of the husband in the title of the appeals gives rise to an invalidity or irregularity. The appeals have been filed by Smt. Prabha Golecha, who is our opinion, is fully competent to file them. That being so, the mere fact that the tittle of all the appeals contained in the name of her husband, will not cause any invalidity, but only irregularity. It is not the title, but the facts as to who filed the appeals and whether the appeals have been filed by a legally competent person, are important. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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