TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Invalid Tax Revision: Order Issued to Deceased Declared Void, Appeal Allowed Due to Procedural Error.</h1> The ITAT ruled in favor of the assessee, determining that the revisional order by the Principal Commissioner of Income Tax was invalid. The original ... Revision u/s 263 - assessment order was drawn in the name of a deceased individual - HELD THAT:- As pointed out on behalf of the assessee, the assessment order was drawn in the name of Late Mr. Ramesh Chandra who was deceased at the time of framing of the assessment order on 17.10.2019. This being so, in the light of the judgments rendered in the case of Savita Kapila [020 (7) TMI 441 - DELHI HIGH COURT] and Rajendra Kumar Sehgal [2018 (12) TMI 697 - DELHI HIGH COURT] the assessment order framed in the name of deceased is apparently not sustainable in law. Consequently, the revisional action of a non-existent assessment order is not permissible in law. Thus, without going into the merits of the plea towards lack of prerequisites for the purposes of Section 263, we hold that the revisional action under challenge is outside the sanction of law. Appeal of the assessee is allowed. The appeal was against a revisional order by the Principal Commissioner of Income Tax, Faridabad, under Section 263 of the Income Tax Act, 1961, concerning Assessment Year 2017-18. The assessment order was drawn in the name of a deceased individual, making it void ab initio. The Tribunal held that the revisional action on a non-existent assessment order is not permissible in law, and thus, the appeal of the assessee was allowed.
TaxTMI 
TaxTMI 
