ITAT dismisses appeal as legal heirs not substituted name of deceased Assessee in Form 36

Kabeer Khan Vs ITO (ITAT Hyderabad)

Since the legal heirs of the diseased assessee in the instant case have not taken any steps to file the revised Form No.36, duly filled up giving the revised name of the party duly verified in the manner as prescribed in the rules, therefore, the present appeal cannot be proceeded with in the absence of any of the above said requisite information/form. Further, it is the settled proposition of law that no appeal can be continued/prosecuted or filed in the name of a dead person. It is incum

Please become a Premium member. If you are already a Premium member, login here to access the full content.