https://www.taxtmi.com/highlights?id=68119 Revision u/s 263 - order passed on a deceased assessee - intimation about Death of assessee - There has been delay at the level of State Government in issuing necessary certificate. Fault cannot be placed on the Revenue or the assessee. - An appellate authority does not have the authority to extend the limitation. - Revision order quashed - AT en-us Mon, 06 Feb 2023 10:46:27 +0530 Mon, 06 Feb 2023 10:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68119 Revision u/s 263 - order passed on a deceased assessee - intimation about Death of assessee - There has been delay at the level of State Government in issuing necessary certificate. Fault cannot be placed on the Revenue or the assessee. - An appellate authority does not have the authority to extend the limitation. - Revision order quashed - AT Highlights Income Tax Mon, 06 Feb 2023 10:46:27 +0530 https://www.taxtmi.com/highlights?id=68119