https://www.taxtmi.com/caselaws?id=468497 Revision under section 263 was held unsustainable where the assessment and revisional proceedings were initiated and completed in the name of an assessee who had already died. The record itself noted the death of the assessee, yet the notice, assessment order and revisional order were all issued to the deceased person. A notice issued after death cannot be validly served on a non-existent person, and proceedings founded on such notice are void. Because the defect went to the root of jurisdiction, the section 263 order was quashed and the appeal was allowed. en-us Thu, 29 Dec 2022 00:00:00 +0530 Sat, 09 May 2026 13:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468497 Revision under section 263 was held unsustainable where the assessment and revisional proceedings were initiated and completed in the name of an assessee who had already died. The record itself noted the death of the assessee, yet the notice, assessment order and revisional order were all issued to the deceased person. A notice issued after death cannot be validly served on a non-existent person, and proceedings founded on such notice are void. Because the defect went to the root of jurisdiction, the section 263 order was quashed and the appeal was allowed. Case-Laws Income Tax Thu, 29 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468497