Jurisdictional Defect: ITAT Voids 263 Order Against Dead Person, Upholds Mandatory Legal Heir Substitution

Manjusha Anil Lodha Vs PCIT (ITAT Pune) PCIT vs. RIP: Tribunal Declares 263 Order Rest in Peace-PCIT Passes 263 Order on a Dead Man – ITAT Pune Quashes It- No Jurisdiction Over the Deceased In this case, Late Shri Anil Bansilal Lodha had expired on 18.12.2017. His legal heir, Smt. Manjusha Anil Lodha, duly filed the return of income on 30.10.2018 in the capacity of legal representative. The Income Tax Portal also reflected the legal heir registration from 22.10.2018. Despite this, PCIT issued a notice u/s 263 on 05.06.2023 &  passed the revisionary order u/s 263 on 21.03.2024 in the...