2019 (8) TMI 1614

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....ner: Mrs.Sree Lakshmivalli for Mr.N.Muthukumar For Respondents: Mrs.Hema Muralikrishnan, SSC ORDER It is submitted that when the Department had issued a letter to the petitioner's deceased mother, viz., Pushparani Shanmuga Sundaram on 02.11.2010 and 12.08.2013, for non-filing of the returns for the Assessment Year 2009-10, the petitioner had informed the Deputy Commissioner of Income-....

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.... (Mad) CIT vs. M.Hemanathan as well as in other judgments that if the proceedings has been initiated against a dead person, it would be a nullity, which aspect has not been taken note of by the authorities while passing the subsequent orders in original, as well as in the revision. If that be the case, it would be appropriate to direct the respondents to consider such a situation afresh. 3.In t....