Non-Inheriting Son cannot be a Legal Representative in Income Tax Proceedings

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...