1. In this case the Income-tax Officer, Gaya, completed the assessment of income-tax for the assessee by his order dated the 19th December, 1948. On appeal the order of assessment was confirmed by the Appellate Assistant Commissioner on the 19th November, 1954. Thereafter the assessee preferred an appeal to the Income-tax Apnellate Tribunal, Patna Bench which was numbered as I.T.A. 6452 of 1954-55. The memorandum of appeal was not signed by the assessee herself but by Srimati Parbati Devi, who had the general power of attorney on behalf of the assessee. When the appeal was taken up for hearing on the 21st February, 1956, an objection was taken by the authorised agent of the Income-tax Department that the appeal was not maintainable as it was not signed by the assessee herself. This objection was accepted by the Income-tax Appellate Tribunal on the ground that there was nn power granted to Srimati Parbati Devi for signing the memorandum of appeal to the Income-tax Appellate Tribunal by the power-of-attorney dated the 5th of January, 1952 The appeal was accordingly rejected by the Income-tax Appellate Tribunal. At the instance of the assessee the Income-tax Appellate Tribunal