TMI Blog2013 (6) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... ividual , engaged in the business of exporting fabric and garments. For the impugned Assessment Year, he had filed his return declaring income of ₹ 80,507/-. The same was summarily processed. 3. It transpires from the case file that there was a search in the premises of one Bharat Shah group cases on 13.3.2008. During the course thereof, the department is stated to have come across record of transactions pertaining to sale of flats by M/s.Layer Exports Pvt. Ltd. to the assessee. There were two flats bearing No.13 and 14 in Necklace View Legend Cooperative Society Ltd., Mumbai. As per the department, in purchasing the said flats, the assessee Smt. Maya Mehta {assessee s daughter-in-law, (wife of his son Chandresh)} had paid o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had not been obtained, the impugned assessment is null and void. 7. In the course of hearing the assessee reiterates the grounds and prays for acceptance of the appeal. 8. Opposing this, the Revenue strongly argues that the instant appeal is not maintainable. By drawing our attention to the paper book available on record containing the deceased assessee s will dated 10.11.2011, it inter alia submits that the present appellant (by the name of Shri Nilesh R. Mehta) has not inherited any property of the assessee nor he is named as a trustee in the trust formed by the deceased assessee, in whose favour all assets have been bequeathed. Thereafter, it referred to sec.2(7) read with sec.159 and 253 of the Act to plead that since the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he other trustees. The list of the litigation for this purpose also comprises of Income Tax matters. All this make it clear that the present appellant, who is though son of the deceased assessee, has succeeded to neither his estate nor he is the nominated trustee. That being the case, he cannot be termed as legal representative of the deceased assessee for the purpose of the proceedings under the Act. Reliance in this regard is placed on the case law (supra) relied upon by the Revenue. We also find force in its plea that the trust being an aggrieved party, has not come in appeal against the CIT(Appeals) s order . As a result of our discussion, we hold that the present appeal is not legally maintainable for want of valid locus in favour of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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