https://www.taxtmi.com/caselaws?id=783429 The ITAT Ahmedabad set aside the appellate order where notice under section 250 was issued in the name of a deceased assessee and legal heirs were never brought on record before the CIT(A). Despite the CIT(A) granting multiple opportunities, there was no proper representation or substitution of legal heirs, and even Form 35 was filed in the deceased's name. Holding that effective adjudication cannot proceed against a dead person, the ITAT remanded the matter to the CIT(A) to provide a fresh opportunity to the legal heirs, allowing the appeal for statistical purposes. en-us Thu, 11 Dec 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783429 The ITAT Ahmedabad set aside the appellate order where notice under section 250 was issued in the name of a deceased assessee and legal heirs were never brought on record before the CIT(A). Despite the CIT(A) granting multiple opportunities, there was no proper representation or substitution of legal heirs, and even Form 35 was filed in the deceased's name. Holding that effective adjudication cannot proceed against a dead person, the ITAT remanded the matter to the CIT(A) to provide a fresh opportunity to the legal heirs, allowing the appeal for statistical purposes. Case-Laws Income Tax Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783429