Case Law Details
Javed Karimkhan Patel Vs ITO (ITAT Pune)
Introduction: In a significant ruling, the Income Tax Appellate Tribunal (ITAT) Pune tackled the issue of representation of a deceased assessee in income tax proceedings. The case, titled “Javed Karimkhan Patel vs. ITO,” raised questions about the eligibility of the deceased assessee’s son to act as the “legal representative” for tax matters. The ITAT’s decision highlights the specific criteria that must be met for an individual to qualify as a legal representative in such proceedings.
Detailed Analysis:
Background of the Case: The appeal in question pertains to the assessment year 2009-10 and is directed against the order of the Commissioner of Income Tax (Appeals) – 2, Aurangabad. This order, dated 07/09/2015, was issued in response to proceedings under Section 271(1)(c) of the Income Tax Act, 1961 (referred to as “the Act”).
Key Aspects of the Case:
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