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2023 (9) TMI 217 - ITAT PUNERight of “legal representative” of the deceased assessee - Section 2(29) r.w.s 159 - one Mr. Javed Karim Khan Patel has filed his petition seeking to pursue his deceased father’s file - Penalty u/s.271(1)(c) - HELD THAT:- Section 159 dealing with liability of a “legal representative” deserves to be read in conjunction with section 2(29) of the Act defining such a representative; thereby adopting the corresponding definition, in section 2(11) of the Civil Procedure Code, 1908. Legislature has prescribed specific conditions for an applicant that he or she represents the estate of the deceased person; as the case may be we thus conclude that since the appellant has failed to satisfy the above clinching criterion his instant petition seeking his impleadment as the “legal representative” fails as per Shri V.V. Ramarao Naidu Vs. CIT [1960 (10) TMI 107 - ANDHRA PRADESH HIGH COURT] Ordered accordingly. This assessee’s appeal also fails as this necessary corollary with a rider with it shall very much open for his legal representative(s); if any to pursue the same as per law.
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