https://www.taxtmi.com/caselaws?id=442595 A person can continue proceedings for a deceased assessee only if he is a legal representative in law, meaning he represents or succeeds to the deceased's estate. Applying section 159 of the Income-tax Act with the corresponding statutory definitions, the tribunal held that the applicant had not established any such succession or representation of the estate. In the absence of that essential locus, he could not be recognised as the legal representative and could not pursue the appeal. The challenge therefore failed at the threshold on locus, leaving only a lawful representative of the estate entitled to proceed. en-us Thu, 31 Aug 2023 00:00:00 +0530 Tue, 05 Sep 2023 22:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442595 A person can continue proceedings for a deceased assessee only if he is a legal representative in law, meaning he represents or succeeds to the deceased's estate. Applying section 159 of the Income-tax Act with the corresponding statutory definitions, the tribunal held that the applicant had not established any such succession or representation of the estate. In the absence of that essential locus, he could not be recognised as the legal representative and could not pursue the appeal. The challenge therefore failed at the threshold on locus, leaving only a lawful representative of the estate entitled to proceed. Case-Laws Income Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442595