TMI Blog2015 (9) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... on which the impugned order was passed by the Commissioner. The Commissioner has not taken any steps to implead the legal representative of the assessee. It is well settled principle of law that an order passed against the dead person is nullity in law and it cannot stand. Since the assessee was no more on the date of passing of the order dated 21.03.2014, the Commissioner cannot rectify the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year 2009-10. 2. Ms. Jharna B. Harilal, the Ld. representative for the assessee, submitted that the assessment for the assessment year 2009-10 was completed under Section 143(3) of the Income-tax Act, 1961 (in short 'the Act') by an order dated 23.06.2011. The Administrative Commissioner issued notice under Section 263 of the Act on 06.09.2013 on the ground that the order of the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of issue of notice on 06.09.2013 or on the date of impugned order on 21.03.2014. According to the Ld. representative, the order passed by the Commissioner against the dead person is nullity in the eye of law. Therefore, it cannot stand. 3. On the contrary, Shri A.V. Sreekanth, the Ld. Departmental Representative, submitted that the notice was issued to the assessee and the legal heirs of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, as rightly contended by the Ld. representative for the assessee, the assessee Shri M.A. Margesan was not alive either on 06.09.2013, the date on which the show cause notice was issued or on 21.03.2014, the date on which the impugned order was passed by the Commissioner. The Commissioner has not taken any steps to implead the legal representative of the assessee. It is well settled principle of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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