Wednesday, July 6, 2011

Merely because appeal memo is not signed by all legal representatives, it c

Merely because appeal memo is not signed by all legal representatives, it cannot be rejected on that ground

Income-tax : As per section 159, every legal representative is personally liable to the extent of interest in the estate inherited by him and he being deemed assessee under section 159(3), is to be treated as an assessee aggrieved as contemplated under section 246A, and, therefore, entitled to file appeal subject to fulfillment of other conditions [Section 159 of the Income-tax Act, 1961 - Legal representatives] - [2011] 10 taxmann.com 101 (Mum. - ITAT)

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