https://www.taxtmi.com/caselaws?id=766280 Revisionary proceedings initiated against a deceased person are void where no lawful continuation against the legal heirs is shown. On the admitted dates and the death certificate, the show-cause notice and order were issued after the assessee's death, so the section 263 order was a nullity and could not survive. As the revision order itself was invalid in law, the remaining grounds were not examined. en-us Wed, 19 Feb 2025 00:00:00 +0530 Fri, 21 Feb 2025 08:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766280 Revisionary proceedings initiated against a deceased person are void where no lawful continuation against the legal heirs is shown. On the admitted dates and the death certificate, the show-cause notice and order were issued after the assessee's death, so the section 263 order was a nullity and could not survive. As the revision order itself was invalid in law, the remaining grounds were not examined. Case-Laws Income Tax Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766280