Son who did not Succeed Estate of Deceased Assessee cannot be “Legal Representative” during Income Tax Proceedings: ITAT [Read Order]

Son - Succeed Estate - Deceased - Assessee - Legal Representative - Income Tax - Proceedings - ITAT - taxscan

 The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that appellant failing to satisfy the criteria under section 2(11) of the CPC leads to dismissal of his petition seeking his impleadmennt as “legal representative” It emerges during the course of hearing that the assessee/appellant herein Lt. Karim Khan Shahnoorkhan Patel; who had filed…

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