https://www.taxtmi.com/caselaws?id=472557 Representative capacity to pursue a deceased assessee's tax appeal requires proof that the claimant is a legal representative under the Income-tax Act and the Code of Civil Procedure. Where no material establishes management of, or intermeddling with, the estate, and no proceedings have been taken against the claimant for the deceased's tax liability, the claimant lacks locus standi in a representative capacity. Failure to establish that status prevents maintenance of the appeal. en-us Tue, 22 Apr 2025 00:00:00 +0530 Thu, 15 Oct 2026 19:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472557 Representative capacity to pursue a deceased assessee's tax appeal requires proof that the claimant is a legal representative under the Income-tax Act and the Code of Civil Procedure. Where no material establishes management of, or intermeddling with, the estate, and no proceedings have been taken against the claimant for the deceased's tax liability, the claimant lacks locus standi in a representative capacity. Failure to establish that status prevents maintenance of the appeal. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472557