https://www.taxtmi.com/caselaws?id=57132 The Appellate Tribunal ITAT Amritsar held that appeals filed against a deceased individual are null and void. The Tribunal dismissed the appeals filed by the Revenue against the deceased individual for assessment years 1974-75 and 1975-76, stating that such appeals cannot be heard, and the Revenue cannot cure the defect by bringing heirs of the deceased on record. The judgment emphasized that filing appeals against deceased persons is a nullity, following legal precedents and interpretations of the Income Tax Act, 1961. en-us Wed, 13 Feb 1980 00:00:00 +0530 Wed, 08 Dec 2010 15:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57132 The Appellate Tribunal ITAT Amritsar held that appeals filed against a deceased individual are null and void. The Tribunal dismissed the appeals filed by the Revenue against the deceased individual for assessment years 1974-75 and 1975-76, stating that such appeals cannot be heard, and the Revenue cannot cure the defect by bringing heirs of the deceased on record. The judgment emphasized that filing appeals against deceased persons is a nullity, following legal precedents and interpretations of the Income Tax Act, 1961. Case-Laws Income Tax Wed, 13 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57132