https://www.taxtmi.com/caselaws?id=471155 An alleged legal heir cannot maintain an appeal for a deceased assessee without establishing legal representative status. Representation requires proof that the person represents the deceased's estate or has intermeddled with it, or that proceedings have been initiated against that person in a representative capacity under the applicable statutory provision. In the absence of either proof of representation or representative-capacity proceedings, the alleged heir lacks competence to pursue the appeal. en-us Wed, 02 Apr 2025 00:00:00 +0530 Sat, 22 Aug 2026 22:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471155 An alleged legal heir cannot maintain an appeal for a deceased assessee without establishing legal representative status. Representation requires proof that the person represents the deceased's estate or has intermeddled with it, or that proceedings have been initiated against that person in a representative capacity under the applicable statutory provision. In the absence of either proof of representation or representative-capacity proceedings, the alleged heir lacks competence to pursue the appeal. Case-Laws Income Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471155