Calcutta HC explains who could be legal representative on death of Assessee

Arvind Kayan Vs Union of India (Calcutta High Court) The Court : The petitioner assails an order dated May 18, 2016 passed by the Tax Recovery Officer under Section 159 of the Income Tax, 1961 as affirmed by the Appellate Authority by its order dated July 6, 2017. The learned Advocate appearing for the petitioner submits that, the petitioner is not the legal representative of the deceased. He submits that, although the petitioner is the son of the deceased, the petitioner had severed all relationship with the deceased in 1999. The petitioner had purchased the shares belonging to his deceased f...