Case Law Details
Case Name : Javed Karimkhan Patel Vs ITO (ITAT Pune)
Related Assessment Year : 2009-10
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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
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