The question raised in the connected Agricultural Income Tax Reference cases is whether the Tribunal was justified in upholding the assessment rejecting assessee's contention that the AIT returns for the relevant years 1970-71 and 1971-72 were not signed by any of the coowners. However, after hearing counsel for the assessee and the Government Pleader and after going through the Tribunal's order, we do not find any merit in the contention because the Tribunal on verifying the records found that the person who filed the return was the "Manager and Principal Officer" of the estate, the income wherefrom was assessed. Further, the co-owners filed separate returns declaring their share of income. Above all, no objection is seen raised at the assessment stage and this technical objection of return not having been signed by the co-owner was raised only in appellate proceedings. In view of the finding by the Tribunal that the person who signed the return was duly authorised by the assessee, the questions referred are answered against the assessee and in
