https://www.taxtmi.com/caselaws?id=18605 The High Court upheld the Tribunal's decision to dismiss the appeal filed by the Revenue against a deceased individual, emphasizing that filing an appeal against a dead person is impermissible. The court condemned attempts to mislead by subsequently filing the appeal in the name of the deceased's legal representative. The appeal was deemed incompetent and a nullity from inception, affirming the importance of legal procedures and rejecting the Revenue's misleading behavior. en-us Fri, 15 Dec 1995 00:00:00 +0530 Fri, 30 Oct 2009 16:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18605 The High Court upheld the Tribunal's decision to dismiss the appeal filed by the Revenue against a deceased individual, emphasizing that filing an appeal against a dead person is impermissible. The court condemned attempts to mislead by subsequently filing the appeal in the name of the deceased's legal representative. The appeal was deemed incompetent and a nullity from inception, affirming the importance of legal procedures and rejecting the Revenue's misleading behavior. Case-Laws Income Tax Fri, 15 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18605