Revision order u/s 263 was passed in name of deceased assessee: ITAT set-aside order

Gitesh Chandulal Patel Vs PCIT (ITAT Ahmedabad) The assessment order was passed u/s 147 of the Act on 26.03.2022 for AY 2017-18 at Rs.6,00,620/- against the returned income of Rs.3,98,620/- . During the pendency of assessment proceedings assessee died and notice u/s. 142(1) dated 12.03.2022 has been issued to legal heir/representative of the assessee as per provisions u/s. 159. Assessee was asked to produce the details and source of cash deposit made during the demonetization. PCIT exercised jurisdiction u/s 263 and set-aside the assessment order. During the appellate proceedings ITAT observed...