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2022 (5) TMI 931 - AT - Income TaxRevision u/s 263 - initiation of revisional proceedings and consequential order under Section 263 is in the name of a deceased person - HELD THAT:- The issue of validity of a notice and proceedings held subsequent thereto against a dead person is no longer res integra - in the case of Dharamraj [2022 (1) TMI 844 - DELHI HIGH COURT] has examined the issue in length and held that the notice issued against a death person is null and void and all consequent proceedings/orders being equally tainted are liable to be set aside. We find considerable merit in the plea on behalf of the legal heir for the assessee that the entire proceedings beginning from issue of show cause notice and culminating in revisional order u/s 263 is a non-est exercise and cannot be given effect in law regardless of the fact whether the revenue was privy to death or otherwise. When a competent Court or authority holds such an order as invalid or sets it aside, the impugned order becomes null and void. Once it is concluded that the order in question is null and void, it is not for the adjudicating authority to advise the Commissioner as to what should he do Hence, in the absence of any opportunity to the assessee, for which the fault is attributable squarely to the PCIT is fatal and such defect being incurable, the revisionary order passed under Section 263 of the Act is also required to be quashed independently on this ground also - Decided in favour of assessee.
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