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2022 (9) TMI 1041 - HC - Income TaxRevision u/s 263 against non-existent person - HELD THAT:- The factum of the death of the deceased assessee was brought to the notice of the Principal Commissioner of Income Tax, vide communication dated 07th March, 2016, which was not only acknowledged by hand receipt but also got reflected in the order dated 16th March, 2016 passed under Section 263 of the Act by the Principal Commissioner of Income Tax. It is thus stated that having full knowledge about the factum of the death of the deceased assessee, the authority had proceeded to pass an order against a dead person, which was thus a nullity in law. Since the issue which is now sought to be raised before this Court in the present appeal, was not an issue which was raised or agitated before the Tribunal, but nevertheless has a direct bearing on the controversy, we deem it necessary to remand the matter to the Tribunal for a fresh consideration on this limited issue, keeping all other issues, which have been raised in the present memo of appeal, open.
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