https://www.taxtmi.com/caselaws?id=433649 The Tribunal allowed the appeal filed by the assessee against the order passed under section 263 of the Act on a deceased assessee. The Tribunal considered the delay in obtaining necessary certificates during the COVID period and concluded that the order under section 263 was invalid. The Tribunal highlighted the importance of statutory certificates in informing revenue authorities about the demise of an assessee and emphasized that the legal heir certificate was filed promptly once obtained. en-us Wed, 18 Jan 2023 00:00:00 +0530 Sat, 04 Feb 2023 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433649 The Tribunal allowed the appeal filed by the assessee against the order passed under section 263 of the Act on a deceased assessee. The Tribunal considered the delay in obtaining necessary certificates during the COVID period and concluded that the order under section 263 was invalid. The Tribunal highlighted the importance of statutory certificates in informing revenue authorities about the demise of an assessee and emphasized that the legal heir certificate was filed promptly once obtained. Case-Laws Income Tax Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433649