https://www.taxtmi.com/caselaws?id=408036 The Appellate Tribunal ITAT Hyderabad ruled in favor of the assessee in an appeal for AY 2013-14, holding that the assessment order u/s 143(3) r.w.s. 263 on a deceased individual lacked legal validity. The tribunal found that the order, issued post the assessee's death, was not maintainable in law due to incomplete information from legal heirs. Emphasizing the importance of proper jurisdiction and procedural compliance in tax assessments, the tribunal set aside the assessment order, highlighting the significance of addressing issues concerning deceased taxpayers and jurisdictional matters. en-us Thu, 27 May 2021 00:00:00 +0530 Sat, 29 May 2021 08:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408036 The Appellate Tribunal ITAT Hyderabad ruled in favor of the assessee in an appeal for AY 2013-14, holding that the assessment order u/s 143(3) r.w.s. 263 on a deceased individual lacked legal validity. The tribunal found that the order, issued post the assessee's death, was not maintainable in law due to incomplete information from legal heirs. Emphasizing the importance of proper jurisdiction and procedural compliance in tax assessments, the tribunal set aside the assessment order, highlighting the significance of addressing issues concerning deceased taxpayers and jurisdictional matters. Case-Laws Income Tax Thu, 27 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408036