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Notice u/s 263 in the name of deceased person is invalid
Case Law Details
- Case Name
- Hiraben Babubhai Patel Vs PCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Ahmedabad
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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 ...
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