https://www.taxtmi.com/caselaws?id=20527 The court dismissed the tax case petitions due to the incorrect respondent named in the appeals under section 27(3) of the Wealth-tax Act, 1957. The appeals were filed against a deceased person instead of the real assessee, the estate, represented by its executor. The court rejected the argument of typographical error, emphasizing that the appeals should have been filed against the real assessee. Legal precedents regarding appeals by legal representatives in tax matters were distinguished, and the court held that section 42C of the Act could not be used in this case. The court upheld the dismissal of the petitions against the deceased person. en-us Tue, 13 Oct 1992 00:00:00 +0530 Sat, 14 Nov 2009 14:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20527 The court dismissed the tax case petitions due to the incorrect respondent named in the appeals under section 27(3) of the Wealth-tax Act, 1957. The appeals were filed against a deceased person instead of the real assessee, the estate, represented by its executor. The court rejected the argument of typographical error, emphasizing that the appeals should have been filed against the real assessee. Legal precedents regarding appeals by legal representatives in tax matters were distinguished, and the court held that section 42C of the Act could not be used in this case. The court upheld the dismissal of the petitions against the deceased person. Case-Laws Wealth-tax Tue, 13 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20527