https://www.taxtmi.com/caselaws?id=240194 The expression "legal representative" under the Income-tax Act takes its meaning from the Code of Civil Procedure and includes the person who in law represents a deceased person's estate. Where the deceased had executed a will appointing executors and probate proceedings were already initiated, the executors were the proper representatives to be brought on record. An appellate order passed in the name of a person who had died could not be sustained, and proceedings had to continue only against the correct representative of the estate. The CIT(A) and ITAT orders were set aside and the matter remanded for fresh action in accordance with law. en-us Mon, 04 Nov 2013 00:00:00 +0530 Thu, 28 Nov 2013 00:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240194 The expression "legal representative" under the Income-tax Act takes its meaning from the Code of Civil Procedure and includes the person who in law represents a deceased person's estate. Where the deceased had executed a will appointing executors and probate proceedings were already initiated, the executors were the proper representatives to be brought on record. An appellate order passed in the name of a person who had died could not be sustained, and proceedings had to continue only against the correct representative of the estate. The CIT(A) and ITAT orders were set aside and the matter remanded for fresh action in accordance with law. Case-Laws Income Tax Mon, 04 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240194