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    <title>2020 (5) TMI 377 - ITAT BANGALORE</title>
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    <description>The Tribunal set aside the CIT(A) order due to the legal representation issue of a deceased appellant. The order passed in the name of the deceased was deemed invalid, emphasizing the importance of legal representation in tax matters. The Tribunal directed the inclusion of legal heirs as the assessee for further proceedings, highlighting the necessity for proper representation in such cases. The appeal was partly allowed for statistical purposes, with the judgment emphasizing the significance of including legal heirs for valid proceedings in tax matters.</description>
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      <description>The Tribunal set aside the CIT(A) order due to the legal representation issue of a deceased appellant. The order passed in the name of the deceased was deemed invalid, emphasizing the importance of legal representation in tax matters. The Tribunal directed the inclusion of legal heirs as the assessee for further proceedings, highlighting the necessity for proper representation in such cases. The appeal was partly allowed for statistical purposes, with the judgment emphasizing the significance of including legal heirs for valid proceedings in tax matters.</description>
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