2025 (2) TMI 1881

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....v. For the Department : Sh. Shailender Shrivastava, Sr. DR ORDER PER SATBEER SINGH GODARA, JM The appellate herein, Sh. Ashok Kumar Gupta, alleged "legal representative" of the deceased herein Sh. Rajnath Gupta, has filed the instant appeal against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/NFAC....

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....as per section 2(29) of the Act read with section 2(11) of the Code of Civil Procedure defining such a "legal representative" in very terms. There is further no material on record that the appellate herein has been proceeded against the department under section 159 of the Act. 5. That being the case, we find no merit in the appellant's claim as legal representative of the deceased assessee and ....