https://www.taxtmi.com/caselaws?id=791511 An assessment framed in the name of a deceased assessee without validly bringing the legal heir on record is void ab initio and a jurisdictional nullity. Because such a non est assessment cannot support further proceedings, revision under section 263 could not be sustained. The explanation for cash deposits was also not disproved by any cogent material, and the deposits occurring on different dates did not by itself justify an adverse inference. The revision order was therefore invalid in law and the revision proceedings failed. en-us Fri, 27 Mar 2026 00:00:00 +0530 Wed, 13 May 2026 08:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791511 An assessment framed in the name of a deceased assessee without validly bringing the legal heir on record is void ab initio and a jurisdictional nullity. Because such a non est assessment cannot support further proceedings, revision under section 263 could not be sustained. The explanation for cash deposits was also not disproved by any cogent material, and the deposits occurring on different dates did not by itself justify an adverse inference. The revision order was therefore invalid in law and the revision proceedings failed. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791511