2013 (11) TMI 1371

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....g counsel for I. T. Dept., ORDER (The Order of the Court was made by Chitra Venkataraman, J.) The assessee seeks admission of the present Tax Case (Appeal), filed as against the order of the Income Tax Appellate Tribunal Madras 'A' Bench, dated 19.06.2013 in I.T.A.No.2043/Mds/2012 on the following substantial question of law:-. "1.Whether on the facts and in the circumstances of the ca....

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....f dead person was challenged in Appeal before the Income Tax Appellate Tribunal by one of the the legal heirs namely Nilesh R.Mehta. 4. The Income Tax Appellate Tribunal pointed out that the deceased had left a 'Will' dated 10.11.2011, appointing Naveen Shuklal Mehta and Nilesh Ramesh Mehta as his executors. The Income Tax Appellate Tribunal pointed out that though the present appellant was a s....

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....te of a deceased person and includes any person who intermeddles with the estate of the deceased and where a party sues or is sued in a representative character the person on whom the estate devolves on the death of the party so suing or sued. 6. A reading of the 'Will' left by the deceased Ramesh M.Mehta shows that the deceased had appointed Mr.Navin Mansukhlal Mehta and Mr.Nilesh Ramesh Mehta....

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....ncome Tax (Appeals). Since the assessment order had been passed prior to the date of the death of the deceased, further filing of the appeal by the deceased assessee was rightly done by the assessee. However, on the date of the order passed by the Commissioner of Income tax (Appeals) i.e. on 21.8.2012, the assessee was not alive and he having died on 03.12.2011, the proper course herein would be t....