https://www.taxtmi.com/caselaws?id=184976 The Tribunal dismissed the appeal challenging the addition of income to the deceased assessee's total income for the assessment year 2004-05. The Tribunal upheld the jurisdiction under sec.153C of the Income Tax Act and ruled that the legal representative of the deceased assessee, his son, lacked the necessary locus to continue the appeal. Despite being a family member, the son did not inherit any property or hold trustee status as per the deceased's will, leading to the dismissal of the appeal due to lack of valid legal representation. en-us Wed, 19 Jun 2013 00:00:00 +0530 Sat, 30 Jul 2016 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184976 The Tribunal dismissed the appeal challenging the addition of income to the deceased assessee's total income for the assessment year 2004-05. The Tribunal upheld the jurisdiction under sec.153C of the Income Tax Act and ruled that the legal representative of the deceased assessee, his son, lacked the necessary locus to continue the appeal. Despite being a family member, the son did not inherit any property or hold trustee status as per the deceased's will, leading to the dismissal of the appeal due to lack of valid legal representation. Case-Laws Income Tax Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184976