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TMI Blog2023 (9) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... on seeking to pursue his deceased father s file - Penalty u/s.271(1)(c) - HELD THAT:- Section 159 dealing with liability of a legal representative deserves to be read in conjunction with section 2(29) of the Act defining such a representative; thereby adopting the corresponding definition, in section 2(11) of the Civil Procedure Code, 1908. Legislature has prescribed specific conditions for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted against the CIT(A)- 2, Aurangabad s order dated 07/09/2015 passed in case No.ABD/CIT(A)- 2/224/14-15, involving proceeding u/s. 271(1)(c) of the Income Tax Act, 1961 ; in short the Act . Heard both the parties at the length. Case file perused. 2. It emerges during the course of hearing that the assessee/appellant herein Lt. Karim Khan Shahnoorkhan Patel; who had filed the instant appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant appeal on behalf of his father. 4. We sought to know from learned counsel as to whether this applicant has succeeded to deceased assessee s estate or not. The reply received from the applicant s side through his learned counsel is in negative only. That being the case, we are of the considered opinion that the section 159 dealing with liability of a legal representative deserves to be re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case may be we thus conclude that since the appellant has failed to satisfy the above clinching criterion his instant petition seeking his impleadment as the legal representative fails as per Shri V.V. Ramarao Naidu Vs. CIT, [1961] 42 ITR 80(AP). Ordered accordingly. This assessee s appeal also fails as this necessary corollary with a rider with it shall very much open for his legal representa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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