https://www.taxtmi.com/caselaws?id=17011 Where a respondent dies but was only a pro forma party and no substantive relief was claimed against him, the appeal does not automatically become incompetent. Applying the principles of Order 22 Rule 4 and Order 1 Rule 9 CPC, the appeal may proceed against the surviving respondents if the controversy can be effectively decided, the resulting decree would be workable, and no conflict would arise with a decree against the deceased party. On the facts, the deceased respondent was a surplus party and the appeal was fully maintainable against the remaining respondents. The finding of incompetence was therefore set aside and the matter was remanded for decision on merits. en-us Fri, 21 Mar 1997 00:00:00 +0530 Mon, 14 Sep 2009 15:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17011 Where a respondent dies but was only a pro forma party and no substantive relief was claimed against him, the appeal does not automatically become incompetent. Applying the principles of Order 22 Rule 4 and Order 1 Rule 9 CPC, the appeal may proceed against the surviving respondents if the controversy can be effectively decided, the resulting decree would be workable, and no conflict would arise with a decree against the deceased party. On the facts, the deceased respondent was a surplus party and the appeal was fully maintainable against the remaining respondents. The finding of incompetence was therefore set aside and the matter was remanded for decision on merits. Case-Laws Income Tax Fri, 21 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17011