COMMISSIONER OF AGRICULTURALINCOME-TAX, BENGAL vs SRI KESHAB CHANDRA MANDAL

The Supreme Court ruled that under the Bengal Agricultural Income-tax Act, 1944, a return must be signed by the individual assessee themselves, and a return signed by an illiterate assessee through their son does not constitute a valid signature. The Court held that the Act and its rules explicitly exclude the common law principle of 'qui facit per alium facit per se' in this context. Consequently, the High Court's affirmation of the return's validity was reversed, establishing that the return was improperly signed and invalid.