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2024 (2) TMI 1237 - AT - Income TaxRevision u/s 263 against deceased assessee - HELD THAT:- Though the notice was served upon the assessee, since deceased, the order of assessment u/s 143(3) r.w.s. 263 of the Act was issued in the name of the deceased, knowing fully well that the assessee already died on 07.06.2017 fact of which was made known to the Ld. AO by and under letter enclosing death certificate of the assessee. The same is also annexed to the paper book filed before us. When the assessee sought for adjournment on 29.09.2017 requesting for some time to represent the matter before the Ld. AO, the Ld. AO should have given further opportunity to bring on record the legal heir of the assessee and to proceed with the matter strictly in accordance with law. The duty incumbent upon the Ld. AO is evidently failed to have been performed in its proper perspective. As the assessment order issued u/s 263 is found to have been issued in the name of the deceased assessee, it is non-est in the eye of law and, thus, liable to be quashed. See KRISHNAAWTAR KABRA L/H OF JAGANNATH RAMPAL KABRA [2022 (5) TMI 744 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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