Notice u/s 263 in the name of deceased person is invalid

Hiraben Babubhai Patel Vs PCIT (ITAT Ahmedabad) ITAT Ahmedabad held that notice issued under section 263 of the Income Tax Act in the name of a deceased person is invalid. Accordingly, order passed thereon is also invalide in the eyes of law. Facts- The assessee filed return of income for the impugned assessment year declaring total income of ₹ 83,52,43,311/-. The assessment order was passed accepting the returned income of the assessee and no additions were made to the income declared by the assessee. Thereafter, the Principal CIT initiated proceedings u/s. 263 of the Act, and after taking ...