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2020 (1) TMI 1663 - RAJASTHAN HIGH COURTValidity of order passed against dead person - substitution of the legal representatives of the deceased respondent - HELD THAT:- As the order passed in favour of or against the dead person is nullity. It is not disputed before this Court that the respondent had expired prior to institution of the present appeal and therefore, the question of substitution of the legal representatives of the deceased respondent in the present appeal does not arise. Obviously, the proposed legal representatives has right to contest the application seeking substitution, if any prayed for. In this view of the matter, it would be appropriate to set aside the order under appeal. The matter is remanded to the ITAT to pass the order afresh after substitution of the person representing the estate of the deceased if any, in accordance with law.
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