https://www.taxtmi.com/caselaws?id=26204 Order XXII CPC was held not to extend to a petition under section 261 of the Income-tax Act, as that petition was treated as a self-contained proceeding for leave to appeal to the Supreme Court. Formal substitution of legal representatives was therefore not required and no abatement arose on the assessee's death, especially since the estate had already been substantially represented and the widow had notice of the appellate proceedings. On the facts, Smt. Chhedana was also permitted to come on record as legal representative because she relied on a registered will and no effective dispute to that claim was raised. en-us Fri, 25 May 1984 00:00:00 +0530 Wed, 03 Feb 2010 13:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26204 Order XXII CPC was held not to extend to a petition under section 261 of the Income-tax Act, as that petition was treated as a self-contained proceeding for leave to appeal to the Supreme Court. Formal substitution of legal representatives was therefore not required and no abatement arose on the assessee's death, especially since the estate had already been substantially represented and the widow had notice of the appellate proceedings. On the facts, Smt. Chhedana was also permitted to come on record as legal representative because she relied on a registered will and no effective dispute to that claim was raised. Case-Laws Income Tax Fri, 25 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26204