https://www.taxtmi.com/caselaws?id=468742 The appellant failed to establish that he was the legal representative of the deceased assessee under the Income-tax Act read with the Code of Civil Procedure. In the absence of material showing compliance with the statutory requirements for representing the deceased's estate, and with no indication that proceedings had been initiated against him under the provision governing assessment or recovery from legal representatives, the appeal could not be maintained on behalf of the deceased assessee. The appeal was therefore treated as premature and dismissed. en-us Tue, 04 Feb 2025 00:00:00 +0530 Tue, 19 May 2026 18:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468742 The appellant failed to establish that he was the legal representative of the deceased assessee under the Income-tax Act read with the Code of Civil Procedure. In the absence of material showing compliance with the statutory requirements for representing the deceased's estate, and with no indication that proceedings had been initiated against him under the provision governing assessment or recovery from legal representatives, the appeal could not be maintained on behalf of the deceased assessee. The appeal was therefore treated as premature and dismissed. Case-Laws Income Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468742