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2021 (5) TMI 915 - AT - Income TaxValidity of Revision u/s 263 - Assessment passed on a dead person - HELD THAT:- Having regard to facts that the order u/s 263 was passed on the assessee, after the death of the assessee and the consequent assessment order u/s 143(3) rw.s. 263 is also passed on a dead person, the said order has no legs to stand. Therefore, we set aside the assessment order dated 5.7.2019 passed on a dead person as not maintainable in law. Assessee’s appeal is allowed.
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