https://www.taxtmi.com/caselaws?id=181151 The Tribunal held that the order passed by the Commissioner under Section 263 of the Income-tax Act against a deceased assessee was invalid. As the notice and order were issued after the assessee's death without impleading the legal representative, the Tribunal deemed the order null and void. Emphasizing the importance of legal procedures and principles, the Tribunal quashed the order, highlighting the necessity of proper party impleadment in legal proceedings and adherence to legal requirements to uphold the validity of judicial decisions. en-us Fri, 11 Sep 2015 00:00:00 +0530 Fri, 08 Apr 2016 12:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181151 The Tribunal held that the order passed by the Commissioner under Section 263 of the Income-tax Act against a deceased assessee was invalid. As the notice and order were issued after the assessee's death without impleading the legal representative, the Tribunal deemed the order null and void. Emphasizing the importance of legal procedures and principles, the Tribunal quashed the order, highlighting the necessity of proper party impleadment in legal proceedings and adherence to legal requirements to uphold the validity of judicial decisions. Case-Laws Income Tax Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181151