2023 (9) TMI 217

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....nde ORDER PER S. S. GODARA, JM : 1. This assessee's appeal for A.Y. 2009-10, is directed against the CIT(A)- 2, Aurangabad's order dated 07/09/2015 passed in case No.ABD/CIT(A)- 2/224/14-15, involving proceeding u/s. 271(1)(c) of the Income Tax Act, 1961 ; in short "the Act". Heard both the parties at the length. Case file perused. 2. It emerges during the course of hearing that the assessee/....

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....ccepted as the deceased assessee's "legal representative" so as to pursue the instant appeal on behalf of his father. 4. We sought to know from learned counsel as to whether this applicant has succeeded to deceased assessee's estate or not. The reply received from the applicant's side through his learned counsel is in negative only. That being the case, we are of the considered opinion that the s....