https://www.taxtmi.com/caselaws?id=204127 The court allowed the Revenue's applications to condone the delay, set aside the abatement, and bring the legal representatives of the deceased assessee on record. The court clarified that the appeal under section 260A of the Act does not abate upon the death of the assessee, emphasizing the continuation of proceedings against the legal representatives. The court highlighted that procedural laws under the Civil Procedure Code do not fully apply to tax matters, concluding that the appeal must proceed with the inclusion of the legal representatives. en-us Mon, 09 Aug 2010 00:00:00 +0530 Sat, 22 Dec 2012 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204127 The court allowed the Revenue's applications to condone the delay, set aside the abatement, and bring the legal representatives of the deceased assessee on record. The court clarified that the appeal under section 260A of the Act does not abate upon the death of the assessee, emphasizing the continuation of proceedings against the legal representatives. The court highlighted that procedural laws under the Civil Procedure Code do not fully apply to tax matters, concluding that the appeal must proceed with the inclusion of the legal representatives. Case-Laws Income Tax Mon, 09 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204127