https://www.taxtmi.com/caselaws?id=472138 Standing to maintain income-tax proceedings for a deceased assessee requires the claimant to establish, through cogent material, that the claimant represents or has intermeddled with the deceased's estate. Section 159(3), read with the definitions of assessee and legal representative, treats a qualifying legal representative as an assessee. Failure to prove that representative capacity prevents maintenance of the appeal; the lawful representative may seek revival according to law. en-us Wed, 01 Nov 2023 00:00:00 +0530 Wed, 30 Sep 2026 14:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472138 Standing to maintain income-tax proceedings for a deceased assessee requires the claimant to establish, through cogent material, that the claimant represents or has intermeddled with the deceased's estate. Section 159(3), read with the definitions of assessee and legal representative, treats a qualifying legal representative as an assessee. Failure to prove that representative capacity prevents maintenance of the appeal; the lawful representative may seek revival according to law. Case-Laws Income Tax Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472138