Revisionary proceedings involving a deceased taxpayer: heirs must notify death, register on tax portal and properly represent the estate.

Revisionary review addressed whether revision under tax law can proceed where the assessee is deceased and legal heirs continued filings using the deceased's signature. The tribunal treated unauthorised use of the deceased's signature as perjury and found merit in the revenue's position that heirs must formally notify death, register on the tax portal, and properly represent the estate. The matter was remitted to the CIT for fresh revisionary proceedings with directions for the legal heirs to register, communicate the death in writing, and participate in the proceedings; the appeal was allowed as a statistical order.

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Issues: Whether the revision order passed by the Principal Commissioner of Income Tax under section 263 of the Income-tax Act, 1961, is valid where the assessee had died before issuance of the show-cause notice and whether the matter should be remitted for fresh adjudication with directions to the legal heirs to register and participate.

Analysis: The Tribunal examined the factual record showing the assessee's death and subsequent filings. The Tribunal noted submissions and documents regarding written submissions filed in the name/signature of the deceased and the absence of intimation to tax authorities or registration of legal heirs on the income-tax portal. The Tribunal considered the implications of section 159(2)(b) concerning representation of heirs and the procedural requirement that legal heirs should register and communicate their status to the tax authorities so that they can be heard in revision proceedings under section 263. The Tribunal found that because the legal heirs had not regularised representation and had filed submissions in the name of the deceased, the revision proceedings could not be properly concluded without fresh notice and opportunity to the lawful representatives.

Conclusion: The matter is remitted to the file of the Principal Commissioner of Income Tax for fresh adjudication under section 263 of the Income-tax Act, 1961, after the legal heirs register themselves and are given a sufficient opportunity of being heard; the assessee's appeal is allowed for statistical purposes.

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