Void assessment in deceased assessee's name bars section 263 revision; cash deposit explanation was not disproved.

An assessment framed in the name of a deceased assessee without validly bringing the legal heir on record is void ab initio and a jurisdictional nullity. Because such a non est assessment cannot support further proceedings, revision under section 263 could not be sustained. The explanation for cash deposits was also not disproved by any cogent material, and the deposits occurring on different dates did not by itself justify an adverse inference. The revision order was therefore invalid in law and the revision proceedings failed.

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Issues: Whether revision under section 263 of the Income-tax Act, 1961 could survive when the underlying assessment had been framed in the name of a deceased assessee and was therefore void.

Analysis: The assessment order was passed in the name of a deceased person without validly bringing the legal heir on record. Such an assessment is a nullity and void ab initio, creating a fundamental jurisdictional defect. Once the foundational assessment is non est, the Commissioner cannot revise it under section 263. The explanation regarding cash deposits was also found insufficient to justify an adverse inference, as the deposits were made on different dates and no cogent material was brought to disprove the assessee's explanation.

Conclusion: The revision order under section 263 could not be sustained and was invalid in law; the assessment being void, the revision proceedings failed.

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