Legal heir appeal maintainability turns on statutory representative status and section 159 initiation before filing.

An appeal filed by an alleged legal heir was held premature because the heir had not established status as a legal representative under section 2(29) of the Income-tax Act read with section 2(11) of the Code of Civil Procedure. There was also no indication that proceedings had been initiated against her under section 159 of the Income-tax Act. In the absence of either statutory basis, the filing was not maintainable at that stage and was dismissed as premature.

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Issues: Whether the appeal filed by the alleged legal heir was maintainable.

Analysis: The appeal arose from proceedings under section 147 of the Income-tax Act, 1961. The alleged legal heir claimed to represent the deceased assessee, but did not establish that she satisfied the statutory requirements of a legal representative under section 2(29) of the Income-tax Act, 1961 read with section 2(11) of the Code of Civil Procedure, 1908. There was also no indication that any action had been initiated against her under section 159 of the Income-tax Act, 1961. In the absence of satisfaction of either statutory condition, the filing was held to be premature.

Conclusion: The appeal was not maintainable at that stage and was dismissed as premature.

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