https://www.taxtmi.com/caselaws?id=758119 ITAT Delhi quashed a revision order under section 263 passed against a deceased assessee. The Revenue failed to proceed against the legal heir of the deceased person. The tribunal held that proceedings initiated and orders passed against a dead person are nullity in law, citing established judicial precedents. Since Revenue could not controvert the legal heir's contentions, the order was declared non-est and illegal. The assessee's grounds were allowed and the revision order was quashed. en-us Thu, 05 Sep 2024 00:00:00 +0530 Fri, 06 Sep 2024 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758119 ITAT Delhi quashed a revision order under section 263 passed against a deceased assessee. The Revenue failed to proceed against the legal heir of the deceased person. The tribunal held that proceedings initiated and orders passed against a dead person are nullity in law, citing established judicial precedents. Since Revenue could not controvert the legal heir's contentions, the order was declared non-est and illegal. The assessee's grounds were allowed and the revision order was quashed. Case-Laws Income Tax Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758119