https://www.taxtmi.com/caselaws?id=756725 Revisional jurisdiction under section 263 cannot be validly exercised where the foundational assessment is non est because it was framed in the name of a deceased assessee. The ITAT Delhi held that once the underlying assessment was found to be void in law for this jurisdictional defect, the revisional order could not stand and the merits of any alleged error or prejudice did not require further examination. The revision was therefore treated as beyond the sanction of law, and the assessee's challenge succeeded because the revision rested on an unsustainable assessment order. en-us Tue, 06 Aug 2024 00:00:00 +0530 Wed, 07 Aug 2024 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756725 Revisional jurisdiction under section 263 cannot be validly exercised where the foundational assessment is non est because it was framed in the name of a deceased assessee. The ITAT Delhi held that once the underlying assessment was found to be void in law for this jurisdictional defect, the revisional order could not stand and the merits of any alleged error or prejudice did not require further examination. The revision was therefore treated as beyond the sanction of law, and the assessee's challenge succeeded because the revision rested on an unsustainable assessment order. Case-Laws Income Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756725