https://www.taxtmi.com/caselaws?id=16723 A transferee whose property is proceeded against for recovery of agricultural income-tax due from a transferor has a direct legal grievance and may file the statutory appeal. Reading the Act and Rules together, the wider expression "person aggrieved" in the Rules, along with the Act's treatment of "assessee" as including persons from whom tax is recoverable, supports appellate locus standi. The transferee is therefore entitled to have the appeal entertained and to receive the challan for payment of the appeal fee. The recovery challenge was allowed to that extent, with further recovery kept in abeyance pending stay consideration. en-us Mon, 13 Oct 1997 00:00:00 +0530 Wed, 09 Sep 2009 16:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16723 A transferee whose property is proceeded against for recovery of agricultural income-tax due from a transferor has a direct legal grievance and may file the statutory appeal. Reading the Act and Rules together, the wider expression "person aggrieved" in the Rules, along with the Act's treatment of "assessee" as including persons from whom tax is recoverable, supports appellate locus standi. The transferee is therefore entitled to have the appeal entertained and to receive the challan for payment of the appeal fee. The recovery challenge was allowed to that extent, with further recovery kept in abeyance pending stay consideration. Case-Laws Income Tax Mon, 13 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16723