https://www.taxtmi.com/caselaws?id=458292 An appeal filed in the name of a deceased assessee was treated as suffering from a curable procedural defect, not a non-maintainable lapse. The assessment had been framed in the names of the legal heirs, and the first appellate authority's dismissal on maintainability was set aside. The assessee was directed to cure the defect, and the matter was restored to the Commissioner (Appeals) for fresh adjudication on merits. No substantive tax issue was decided at this stage, and the remand was limited to rectification of the procedural irregularity. en-us Tue, 28 Nov 2023 00:00:00 +0530 Fri, 18 Oct 2024 19:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458292 An appeal filed in the name of a deceased assessee was treated as suffering from a curable procedural defect, not a non-maintainable lapse. The assessment had been framed in the names of the legal heirs, and the first appellate authority's dismissal on maintainability was set aside. The assessee was directed to cure the defect, and the matter was restored to the Commissioner (Appeals) for fresh adjudication on merits. No substantive tax issue was decided at this stage, and the remand was limited to rectification of the procedural irregularity. Case-Laws Income Tax Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458292