https://www.taxtmi.com/caselaws?id=439304 The Tribunal allowed the appeal, setting aside the order passed under section 263 of the Income Tax Act, 1961, emphasizing that orders against deceased persons are legally invalid. The Tribunal also found the assessing officer's view on the assessment of non-compete fees to be legally tenable, concluding that the assessment order was not erroneous or prejudicial to revenue interests. en-us Fri, 16 Jun 2023 00:00:00 +0530 Wed, 21 Jun 2023 09:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439304 The Tribunal allowed the appeal, setting aside the order passed under section 263 of the Income Tax Act, 1961, emphasizing that orders against deceased persons are legally invalid. The Tribunal also found the assessing officer's view on the assessment of non-compete fees to be legally tenable, concluding that the assessment order was not erroneous or prejudicial to revenue interests. Case-Laws Income Tax Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439304