https://www.taxtmi.com/caselaws?id=347629 Section 2(29) of the Income-tax Act adopts the inclusive meaning of "legal representative" from Section 2(11) CPC, so the term is not limited to strict heirs and extends to a person who represents or intermeddles with the deceased's estate. On the facts recorded by the tax authorities, the person concerned was treated as connected with the estate, and those concurrent findings were not shown to be perverse or otherwise vitiated. The Calcutta HC noted that writ interference is not justified merely because another view is possible, and sustained the proceeding under Section 159 against the petitioner as a legal representative. en-us Wed, 30 Aug 2017 00:00:00 +0530 Thu, 31 May 2018 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347629 Section 2(29) of the Income-tax Act adopts the inclusive meaning of "legal representative" from Section 2(11) CPC, so the term is not limited to strict heirs and extends to a person who represents or intermeddles with the deceased's estate. On the facts recorded by the tax authorities, the person concerned was treated as connected with the estate, and those concurrent findings were not shown to be perverse or otherwise vitiated. The Calcutta HC noted that writ interference is not justified merely because another view is possible, and sustained the proceeding under Section 159 against the petitioner as a legal representative. Case-Laws Income Tax Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347629