https://www.taxtmi.com/caselaws?id=463627 An appellate order passed after the assessee's death was treated as non est in law because an order cannot validly survive against a deceased person. The proper course was to bring the legal heirs on record before deciding the first appeal. The matter was remitted for impleadment of the legal heirs and fresh adjudication on merits by the first appellate authority. en-us Tue, 22 Apr 2014 00:00:00 +0530 Tue, 09 Sep 2025 19:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463627 An appellate order passed after the assessee's death was treated as non est in law because an order cannot validly survive against a deceased person. The proper course was to bring the legal heirs on record before deciding the first appeal. The matter was remitted for impleadment of the legal heirs and fresh adjudication on merits by the first appellate authority. Case-Laws Income Tax Tue, 22 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463627