ITAT quashes section 263 revision order passed on a deceased assessee

Kusum Mehta Vs PCIT (ITAT Cuttack)

Admittedly, the facts remain that on the death of an individual, Government draws information in respect of death from the cremation spot or on the basis of doctor’s death certificate. The State Government then issues the death certificate within 7 to 14 days. It is after this that the legal heir certificate is applied and obtained. Admittedly, the year 2020 & 2021 was the Covid period. The assessee died on 12.10.2020 due to cancer. The death certificate has been issued after nearly f

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