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<h1>Appeal against deceased barred; Legal procedures upheld</h1> The High Court upheld the Tribunal's decision to dismiss the appeal filed by the Revenue against a deceased individual, emphasizing that filing an appeal ... Appeal To Tribunal Issues:1. Competency of appeal filed against a deceased person.2. Application of section 292B of the Income-tax Act, 1961.3. Opportunity to correct a mistake in appeal filing.Analysis:The judgment pertains to an income-tax reference where the Revenue filed an appeal against a deceased individual, Narayandas Jwalaprasad. The main issue raised was whether the Tribunal was justified in dismissing the appeal on the grounds that it was against a dead person. The Tribunal also considered the application of section 292B of the Income-tax Act, 1961, and whether the appeal could be considered a nullity from inception without allowing an opportunity to correct the mistake in appeal filing.The deceased, Narayandas Jwalaprasad, passed away in 1981, leaving behind his widow, Smt. Santosh Rani. The assessment in question was for the year 1975-76, conducted in 1980 when Narayandas was alive. The appeal against the assessment order was initially filed by the assessee and later by the Revenue after the death of Narayandas. The Tribunal rejected the appeal filed by the Revenue on the basis that it was against a deceased person, which was deemed incompetent.Upon scrutiny of the appeal records, it was revealed that attempts were made to mislead the court by filing a second appeal in the name of Smt. Santosh Rani as the legal representative of the deceased, after the first appeal by the Revenue was rejected. The court condemned this misleading behavior by the Revenue and affirmed that filing an appeal against a dead person is impermissible in law.The Tribunal's decision to dismiss the appeal against a deceased person was deemed justified by the High Court. It was concluded that the appeal was incompetent and a nullity from inception, and the Tribunal's ruling was upheld. The judgment emphasized the importance of adhering to legal procedures and condemned any attempts to mislead the court.In conclusion, the issues of competency of appeal against a deceased person, application of relevant provisions of the Income-tax Act, and the correctness of the Tribunal's decision were comprehensively addressed in the judgment, leading to the dismissal of the appeal filed by the Revenue.
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