2022 (9) TMI 1041

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....ocate for the Appellant. Mr. Akhileshwar Sharma a/w. Mr. Vikas T. Khanchandani Advocate for the Respondents. P.C.: 1. The appeal is taken up for final disposal with the consent of learned Counsel for the parties. 2. This appeal filed under Section 260A of the Income Tax Act, 1961 (for short "the Act") challenges the order dated 17^th March, 2017 passed by the Income Tax Appellate Tribu....

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....ph No. 28A, the following:  "28AA Whether the order dated 16-03-2016 passed by the Respondent No. 2 under Section 263 of the Act in the case of "Ms Ranjana Pala" who had passed away on 22-01-2016 was against non-existent person and hence illegal and bad in law? The aforesaid prayer made by learned Counsel for the Appellant is allowed. Amendment be carried out to the memo of appeal forth....

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....having full knowledge about the factum of the death of the deceased assessee, the authority had proceeded to pass an order against a dead person, which was thus a nullity in law. 5. Since the issue which is now sought to be raised before this Court in the present appeal, was not an issue which was raised or agitated before the Tribunal, but nevertheless has a direct bearing on the controversy, ....