https://www.taxtmi.com/caselaws?id=470897 Appeals filed by a purported legal representative of a deceased assessee are maintainable only where the applicant proves management of the deceased's estate, intermeddling with the estate, or that proceedings have been initiated against the applicant as legal representative under the Act. Mere assertion of representative status is insufficient. Without material establishing any of these circumstances, the applicant lacks demonstrated competence to maintain the appeals. Such appeals may be treated as premature, while permitting fresh filing once representative status is substantiated. en-us Fri, 28 Mar 2025 00:00:00 +0530 Wed, 12 Aug 2026 21:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470897 Appeals filed by a purported legal representative of a deceased assessee are maintainable only where the applicant proves management of the deceased's estate, intermeddling with the estate, or that proceedings have been initiated against the applicant as legal representative under the Act. Mere assertion of representative status is insufficient. Without material establishing any of these circumstances, the applicant lacks demonstrated competence to maintain the appeals. Such appeals may be treated as premature, while permitting fresh filing once representative status is substantiated. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470897