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    <title>Tribunal Dismisses Appeal by Legal Heir Unable to Pay Small Tax; Deemed Frivolous Without Just Cause.</title>
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    <description>Assessee contended that since the appeal is filed through legal heir and legal heir is not in a position to pay small tax, therefore, present appeal has been filed. Such a reason itself is not justified in filing the frivolous appeal before the Tribunal - AT</description>
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      <description>Assessee contended that since the appeal is filed through legal heir and legal heir is not in a position to pay small tax, therefore, present appeal has been filed. Such a reason itself is not justified in filing the frivolous appeal before the Tribunal - AT</description>
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