https://www.taxtmi.com/caselaws?id=462840 ITAT PUNE - AT quashed the reassessment proceedings as not in accordance with law, holding additions made did not correspond to the stated grounds for reopening. The tribunal rejected the contention that absence of all legal heirs barred the appeal, finding the appellant (son) qualified as the deceased assessee's legal representative under s.2(29) and CPC s.2(11) and thus having locus to invoke s.254(1). The impugned order dismissing the appeal as infructuous for non-compliance with s.159 r.w.s.2(29) is appealable under s.253(1)(a) and the matter is to be placed before the regular Bench for further orders. en-us Tue, 07 Jan 2025 00:00:00 +0530 Fri, 05 Sep 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462840 ITAT PUNE - AT quashed the reassessment proceedings as not in accordance with law, holding additions made did not correspond to the stated grounds for reopening. The tribunal rejected the contention that absence of all legal heirs barred the appeal, finding the appellant (son) qualified as the deceased assessee's legal representative under s.2(29) and CPC s.2(11) and thus having locus to invoke s.254(1). The impugned order dismissing the appeal as infructuous for non-compliance with s.159 r.w.s.2(29) is appealable under s.253(1)(a) and the matter is to be placed before the regular Bench for further orders. Case-Laws Income Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462840