https://www.taxtmi.com/caselaws?id=439557 The court held that the order passed under section 263 of the Income-tax Act in the name of a deceased person without involving the legal heir was invalid. The court emphasized that the provisions of section 159 were not applicable in such cases, and legal representatives were not obligated to immediately inform the tax department about the death of the assessee. As a result, the court set aside the order by the Principal Commissioner of Income Tax and reinstated the original assessment order by the Assessing Officer, ruling in favor of the appellant. en-us Fri, 23 Jun 2023 00:00:00 +0530 Mon, 26 Jun 2023 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439557 The court held that the order passed under section 263 of the Income-tax Act in the name of a deceased person without involving the legal heir was invalid. The court emphasized that the provisions of section 159 were not applicable in such cases, and legal representatives were not obligated to immediately inform the tax department about the death of the assessee. As a result, the court set aside the order by the Principal Commissioner of Income Tax and reinstated the original assessment order by the Assessing Officer, ruling in favor of the appellant. Case-Laws Income Tax Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439557