Yogesh Bhomraj Porwal vs. PCIT (ITAT Pune)

Court: G D Padmahshali
Head Notes:

Not all legal heirs could be legal representative nor all legal representative are legal heirs.
Right to file appeal by virtue of 159(3) is available to only legal representative who qualify u/s 2(29) of IT 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
26 comments on “Yogesh Bhomraj Porwal vs. PCIT (ITAT Pune)
  1. Ca Amit Kumar says:

    Apply this ratio Then income tax is also cannot start recovery against legal heirs unless they proof them as legal representative.
    Is it so?

    • Adv Sangle (HC) says:

      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.

      • CA Manohar Manjule says:

        Eureka eureka. . .
        Since many days we were searching an answer to this problem and didnโ€™t get any guiding answer from our seniors in the professions.
        Now it is clear for us . Thanks for enlightening us.

  2. Adv N D Parlikar (Nasik) says:

    I have seen many few judgements of Tribunal which are to the point and this is one of that few orders.
    ๐Ÿ‘ to Honโ€™ble Godara Sir.

  3. Rajesh Patwardhan says:

    Good order

  4. M C Mehta & Chartered Accountant says:

    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.

  5. CA Subhash (Solapur) says:

    Madam please share the procedure for getting recognised as LR?
    Is it a time taking process?

  6. CA Sushant Ichalkaranjikar says:

    Short but sweet dismissal order Jamlappaji ๐Ÿ™

  7. CA Vikas Patil, Satara says:

    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?

  8. Article Mohit Bhandari (CA Final) says:

    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 ๐Ÿง

  9. Adv Wadhava RK says:

    In I-TAT justice is guaranteed but in some combination, justice is always guaranteed…………..

    • Mr Meena (Rtd) says:

      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. . .

  10. CA Doshi says:

    We high very high regards for the members who was posted earlier to our city.

  11. CA Sarabhai says:

    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!!!!!!!!!

  12. Dr Deepchand says:

    Very fairly priced.

Leave a Reply

Your email address will not be published. Required fields are marked *