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2013 (11) TMI 1371 - MADRAS HIGH COURTLegal representative of deceased – Held that:- As per section 2(29) - legal representative is a person who in law represents the estate of a deceased person and includes any person who intermeddles with the estate of the deceased and where a party sues or is sued in a representative character the person on whom the estate devolves on the death of the party so suing or sued - The order of appeal was passed only after the death of the deceased assessee – The executors were appointed under the “will” of the deceased – The order of CIT(A) was set aside for fresh decision.
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