https://www.taxtmi.com/caselaws?id=470247 Proceedings under section 263 initiated against a deceased assessee are described as a nullity where the death had been intimated during the original assessment and that assessment was completed in the legal heir's name. The notes distinguish this from proceedings validly initiated against a living person, which may continue against legal heirs after notice. On the stated facts, the revisional order was passed in the deceased person's name and is described as invalid and quashed. en-us Tue, 15 Oct 2019 00:00:00 +0530 Tue, 21 Jul 2026 17:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470247 Proceedings under section 263 initiated against a deceased assessee are described as a nullity where the death had been intimated during the original assessment and that assessment was completed in the legal heir's name. The notes distinguish this from proceedings validly initiated against a living person, which may continue against legal heirs after notice. On the stated facts, the revisional order was passed in the deceased person's name and is described as invalid and quashed. Case-Laws Income Tax Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470247