https://www.taxtmi.com/caselaws?id=28068 A proceeding presented against a person already dead is not automatically validated by amendment or substitution of legal representatives. Section 153 of the Code of Civil Procedure may permit amendment in such a situation, but it does not remove the need to address limitation. Where delay arises in presenting the proceeding against the proper legal representatives, condonation under section 5 of the Limitation Act requires a formal showing of sufficient cause on the record after notice to the opposite party; it cannot follow mechanically or on an oral request. The proper course is to treat the memorandum as incompetent against the dead person and return it rather than proceed on automatic condonation. en-us Fri, 06 Aug 1982 00:00:00 +0530 Wed, 17 Feb 2010 17:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28068 A proceeding presented against a person already dead is not automatically validated by amendment or substitution of legal representatives. Section 153 of the Code of Civil Procedure may permit amendment in such a situation, but it does not remove the need to address limitation. Where delay arises in presenting the proceeding against the proper legal representatives, condonation under section 5 of the Limitation Act requires a formal showing of sufficient cause on the record after notice to the opposite party; it cannot follow mechanically or on an oral request. The proper course is to treat the memorandum as incompetent against the dead person and return it rather than proceed on automatic condonation. Case-Laws Income Tax Fri, 06 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28068