https://www.taxtmi.com/caselaws?id=428875 A proprietary concern is not a separate legal entity from its sole proprietor, so on the proprietor's death the legal representatives may continue a pending Section 9 insolvency petition. Where the applicant was one of the legal heirs and the other heirs had executed relinquishment deeds in his favour, the Tribunal treated him as having stepped into the shoes of the deceased petitioner and allowed substitution. The amended memo of parties was also taken on record, and the objection based on a cited contrary decision was rejected as inapplicable on the facts. en-us Mon, 10 Oct 2022 00:00:00 +0530 Thu, 13 Oct 2022 08:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428875 A proprietary concern is not a separate legal entity from its sole proprietor, so on the proprietor's death the legal representatives may continue a pending Section 9 insolvency petition. Where the applicant was one of the legal heirs and the other heirs had executed relinquishment deeds in his favour, the Tribunal treated him as having stepped into the shoes of the deceased petitioner and allowed substitution. The amended memo of parties was also taken on record, and the objection based on a cited contrary decision was rejected as inapplicable on the facts. Case-Laws Insolvency and Bankruptcy Mon, 10 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428875