https://www.taxtmi.com/caselaws?id=62704 An application under section 27(1) of the Wealth-tax Act filed in the name of a deceased person was treated as valid where the death was not known at the time of filing. The Tribunal held that such proceedings are a continuation of the appeal, not a civil suit governed by the CPC rules on abatement or substitution. In the absence of any specific statutory time-limit or procedure in the wealth-tax and income-tax framework for impleading legal representatives, Rule 26 of the Tribunal Rules was relied on to support continuation of the proceeding. The legal representatives were therefore permitted to be substituted on record. en-us Fri, 26 Aug 1988 00:00:00 +0530 Fri, 21 Jan 2011 12:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62704 An application under section 27(1) of the Wealth-tax Act filed in the name of a deceased person was treated as valid where the death was not known at the time of filing. The Tribunal held that such proceedings are a continuation of the appeal, not a civil suit governed by the CPC rules on abatement or substitution. In the absence of any specific statutory time-limit or procedure in the wealth-tax and income-tax framework for impleading legal representatives, Rule 26 of the Tribunal Rules was relied on to support continuation of the proceeding. The legal representatives were therefore permitted to be substituted on record. Case-Laws Wealth-tax Fri, 26 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62704