https://www.taxtmi.com/caselaws?id=466398 Revisionary review addressed whether revision under tax law can proceed where the assessee is deceased and legal heirs continued filings using the deceased's signature. The tribunal treated unauthorised use of the deceased's signature as perjury and found merit in the revenue's position that heirs must formally notify death, register on the tax portal, and properly represent the estate. The matter was remitted to the CIT for fresh revisionary proceedings with directions for the legal heirs to register, communicate the death in writing, and participate in the proceedings; the appeal was allowed as a statistical order. en-us Fri, 28 Feb 2025 00:00:00 +0530 Thu, 05 Feb 2026 18:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466398 Revisionary review addressed whether revision under tax law can proceed where the assessee is deceased and legal heirs continued filings using the deceased's signature. The tribunal treated unauthorised use of the deceased's signature as perjury and found merit in the revenue's position that heirs must formally notify death, register on the tax portal, and properly represent the estate. The matter was remitted to the CIT for fresh revisionary proceedings with directions for the legal heirs to register, communicate the death in writing, and participate in the proceedings; the appeal was allowed as a statistical order. Case-Laws Income Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466398