Assessing Officer had filed appeal in name of deceased assessee without mentioning anything about legal heir and also had not filed complete order of Commissioner (Appeals). Appeal of Revenue is dismissed. (AY. 2017-18)
DCIT v. Ranjeet Kumar Mohanlal Jain. (2024) 207 ITD 126 (Mum) (Trib.)
S. 253 : Appellate Tribunal-Appeals-Appeal in the name of dead person-Legal heir is not brought on record-Appeal of revenue is dismissed. [S. 254(1)]
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