https://www.taxtmi.com/caselaws?id=773630 The ITAT Raipur held that proceedings against a deceased assessee are invalid and constitute a nullity. The CIT(A) erred by passing an order in the name of the deceased despite being informed of the death. The tribunal emphasized that no order can be passed against a dead person, and proceedings must continue against legal representatives from the stage at which they stood at death. Section 159 mandates compliance before passing any order. The matter was remanded to ensure proper notice to legal representatives and valid assessment proceedings, with directions to consider submissions filed by the assessee. en-us Thu, 19 Dec 2024 00:00:00 +0530 Thu, 26 Jun 2025 08:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773630 The ITAT Raipur held that proceedings against a deceased assessee are invalid and constitute a nullity. The CIT(A) erred by passing an order in the name of the deceased despite being informed of the death. The tribunal emphasized that no order can be passed against a dead person, and proceedings must continue against legal representatives from the stage at which they stood at death. Section 159 mandates compliance before passing any order. The matter was remanded to ensure proper notice to legal representatives and valid assessment proceedings, with directions to consider submissions filed by the assessee. Case-Laws Income Tax Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773630