Individual Denied Legal Representative Status for Deceased Taxpayer u/s 2(29) & 159 of Income Tax Act.

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Full Text of the Document

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....Right of “legal representative” of the deceased assessee - Section 2(29) r.w.s 159 - Legislature has prescribed specific conditions for an applicant that he or she represents the estate of the deceased person; as the case may be we thus conclude that since the appellant has failed to satisfy the above clinching criterion his instant petition seeking his impleadment as the “legal representative” fails - AT....