hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX REFERENCE NO. 67 OF WEALTH TAX REFERENCE NO. 67 OF WEALTH TAX REFERENCE NO. 67 OF 1985 The Commissioner of Wealth Tax ... App The Commissioner of Wealth Tax ... App The Commissioner of Wealth Tax ... Applicant Versus Shri. Sajjankumar Banarasidas ... Respondent Mr.P.S. Sahadevan for the Applicant. CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: JANUARY 15, 2009 DATED: JANUARY 15, 2009 DATED: JANUARY 15, 2009 P.C. P.C. P.C. . The following question referred by the tribunal : "Whether on the facts and in the circumstances of the case the Hon’ble Tribunal was right in law in holding that where the Memorandum of appeal is not signed by assessee himself but by his Chartered Accountant such a defect is not a fatal one rendering appeal in competent but only a curable defect?" . Reference answered in the affirmative and in favour of the assessee and against Revenue. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.)