https://www.taxtmi.com/caselaws?id=468750 An appeal filed in the name of a deceased assessee was found not maintainable because the appellant had not established that he succeeded to the estate, managed it, or otherwise fell within the statutory definition of a legal representative. No material showed that he had been proceeded against under the provision governing representatives of a deceased person. In the absence of those statutory conditions, the claim to continue the appeal in that capacity could not be accepted, and the matter was treated as premature, with liberty to file a fresh appeal once the legal requirements were satisfied. en-us Thu, 06 Feb 2025 00:00:00 +0530 Tue, 19 May 2026 18:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468750 An appeal filed in the name of a deceased assessee was found not maintainable because the appellant had not established that he succeeded to the estate, managed it, or otherwise fell within the statutory definition of a legal representative. No material showed that he had been proceeded against under the provision governing representatives of a deceased person. In the absence of those statutory conditions, the claim to continue the appeal in that capacity could not be accepted, and the matter was treated as premature, with liberty to file a fresh appeal once the legal requirements were satisfied. Case-Laws Income Tax Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468750