https://www.taxtmi.com/caselaws?id=786342 Proceedings continued without formal substitution after the assessee died during appeal; the death was not notified to CIT(A) or ITAT and the legal heir was not formally substituted despite revised Form 36. Applying the principle that proceedings taken before death are deemed to have been taken against the legal representative and may be continued from the same stage, the appellate order was set aside. The appeal's grounds are restored to the CIT(A) to decide afresh against the legal representative, and the appeal is allowed for statistical purposes. en-us Fri, 30 Jan 2026 00:00:00 +0530 Wed, 11 Feb 2026 09:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786342 Proceedings continued without formal substitution after the assessee died during appeal; the death was not notified to CIT(A) or ITAT and the legal heir was not formally substituted despite revised Form 36. Applying the principle that proceedings taken before death are deemed to have been taken against the legal representative and may be continued from the same stage, the appellate order was set aside. The appeal's grounds are restored to the CIT(A) to decide afresh against the legal representative, and the appeal is allowed for statistical purposes. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786342