| Court: | G D Padmahshali |
| Head Notes: | Not all legal heirs could be legal representative nor all legal representative are legal heirs. |
| Law: | Income-Tax Act |
| Section(s): | 2(29) & 159(3) of ITAct 2(19) of Code of Civil Procedure |
| Counsel(s): | Jha |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | Adv ramanna mudhliyar |
| Date of upload: | November 1, 2023 |
Apply this ratio Then income tax is also cannot start recovery against legal heirs unless they proof them as legal representative.
Is it so?
Yes,
if department wants to recover any outstanding tax then it has bring on records legal representative who is succeeded with a property of deceased assessee.
Eureka eureka. . .
Since many days we were searching an answer to this problem and didn’t get any guiding answer from our seniors in the professions.
Now it is clear for us . Thanks for enlightening us.
I have seen many few judgements of Tribunal which are to the point and this is one of that few orders.
👍 to Hon’ble Godara Sir.
Good order
But what type of documents or evidence is required to prove person as legal representative not detailed in this order?
Order should have also deal with that also, as we are also facing same problems.
The definition under income tax is borrowed from code of civil procedure. The person who derives property of deceased assessee, against such person outstanding tax liability be enforced subject to the amount of property he derived.
Every legal representative need not be legal heir and conversely very legal heir may not be legal representative.
Right Vandana.
Bingo Vandana Madam
Legal heir who has not succeeded any property they not to bother to even knock the door in appeal.
Yes
Madam please share the procedure for getting recognised as LR?
Is it a time taking process?
Short but sweet dismissal order Jamlappaji 🙏
If we file appeal without a document showing any property as succeeded from deceased assessee, whether such appeal is taken on record as good or is defective?
if LR gets certificate then whether he has to file new appeal?
or previous appeal is restored?
whether again appeal fees to be paid?
it is loss for LR to pay double 🧐
The order has smartly granted a way to file miscellaneous application and enabled LR to ask for recalling.
It is way of granting relief to the aggrieved assessee and there is no wrong, in fact it is correctly provided.
True Venkataraman Sir👍
Yes Amit bhai👍
In I-TAT justice is guaranteed but in some combination, justice is always guaranteed…………..
Well said but in my view all combinations do the Justice . . .
I-Tat is mother body, everything originates here and this order is the best example to that. . .
We high very high regards for the members who was posted earlier to our city.
How it is relevant here sir.
We are on the issue of order and not the 🙌 hands
Here all said and done, this order clears up the air of the department & fear of the legal heirs. Further puts ITD to work hard to recover the stuff.
Well done!!!!!!!!!
Hands tight now.
Very fairly priced.