Appeal Right under IT Act 159(3) Limited to Legal Representatives as per Section 2(29)

Yogesh Bhomraj Porwal Vs PCIT (ITAT Pune) Introduction: The recent order from the Income Tax Appellate Tribunal (ITAT) Pune in the case of Yogesh Bhomraj Porwal vs. Principal Commissioner of Income Tax-Central Pune (PCIT) has raised questions about the legal standing of the appellant in challenging the decision. Detailed Analysis: The appeal challenges the DIN & Order No. ITBA/REV/F/REV5/2020-21/1030289177(1) dated 02/02/2021 of the Principal Commissioner of Income Tax-Central Pune, passed under section 263 of the Income-tax Act, 1961. The central issue in the appeal revolves around the ma...