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Section 263 proceedings against a dead person are null and void
Case Law Details
- Case Name
- Sheela Devi (wife- legal heir of Vas Dev (deceased) Vs PCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Delhi
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Sheela Devi (wife- legal heir of Vas Dev (deceased) Vs PCIT (ITAT Delhi)
We have heard the rival submissions and perused the material placed before us and case laws cited. Firstly, we consider it expedient to address ourselves on legality of show cause notice and consequent revisional order passed under Section 263 of the Act. The issue of validity of a notice and proceedings held subsequent thereto against a dead person is no longer res integra. The Hon’ble Delhi High Court in the case of Dharamraj vs. ITO (supra) has examined the issue in length and held that the notice issued against a de...
