https://www.taxtmi.com/caselaws?id=387166 A revised appeal memorandum filed after the original appeal was lodged in the name of a deceased assessee was treated as a curable defect, because the death had already been intimated and the department later sought substitution of the legal heir. The Tribunal accepted that the delay in filing the revised Form No. 36 arose from inadvertence and from steps taken pursuant to leave granted to correct the defect. It further noted that an appeal against a deceased person is not maintainable, but that such filing does not extinguish the right to file a fresh appeal against the legal heir within limitation or with leave. The delay was condoned and the preliminary objection was rejected. en-us Wed, 31 Jul 2019 00:00:00 +0530 Fri, 18 Oct 2019 07:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387166 A revised appeal memorandum filed after the original appeal was lodged in the name of a deceased assessee was treated as a curable defect, because the death had already been intimated and the department later sought substitution of the legal heir. The Tribunal accepted that the delay in filing the revised Form No. 36 arose from inadvertence and from steps taken pursuant to leave granted to correct the defect. It further noted that an appeal against a deceased person is not maintainable, but that such filing does not extinguish the right to file a fresh appeal against the legal heir within limitation or with leave. The delay was condoned and the preliminary objection was rejected. Case-Laws Income Tax Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387166