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1995 (12) TMI 36 - MADHYA PRADESH HIGH COURTExtract: ....... of attempt on the part of the Revenue cannot be countenanced and it is to be condemned. We are of the opinion that the view taken by the Tribunal is justified that no appeal lies against a dead person and that the appeal itself was incompetent and a nullity. Hence, the Tribunal has rightly decided the matter. The reference is answered accordingly.
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