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- Maintainability of appeals filed against a deceased person - Interpretation of Section 292B of the Income Tax Act, 1961 - Legal principles regarding appeals filed against deceased individuals Analysis: The judgment by the Appellate Tribunal ITAT Amritsar addressed the issue of the maintainability of appeals filed by the Revenue against a deceased individual for the assessment years 1974-75 and 1975-76. The preliminary objection raised by the assessee was that the appeals were not maintainable as they were filed against a deceased person. The deceased, Shri Sohan Lal, had passed away on 4th Feb., 1979, before the combined order by the AAC was issued on 12th Jan., 1979. The ITO had passed an order under section 273(c) of the Income Tax Act, 1961 against the deceased through his legal heir, Smt. Kamla Vati, on 26/28th Feb., 1979. The counsel for the assessee argued that the appeals filed against the deceased were invalid and incompetent, as the ITO was aware of the death of Shri Sohan Lal when passing the order under section 273(c). The Revenue contended that the appeals were not invalid but merely a mistake covered under section 292B of the Act. The Tribunal considered legal precedents, including the rulings of the High Courts, to determine the validity of appeals filed against deceased individuals. The counsel for the assessee relied on legal authorities such as Hindustan General Insurance Society Ltd. vs. Kedarnarayan and Bai Pani Vankar vs. Madhabhai Golabhai Patel to support the argument that appeals filed against a deceased person are null and void. The Tribunal agreed with the counsel's argument, citing precedents from the Indore Bench of Madhya Bharat High Court and the Bombay High Court, which established that an appeal instituted against a dead person is a nullity. Therefore, the Tribunal held that the appeals filed against the deceased individual, Shri Sohan Lal, were invalid and incompetent from the beginning. As a result, the Tribunal dismissed both appeals, stating that an appeal that is null and void cannot be heard, and the Revenue cannot now bring the heirs of the deceased on record to cure the defect. The judgment emphasized that no opportunity can be given to the Revenue to rectify the mistake in filing the appeals against a deceased person. In conclusion, the Appellate Tribunal ITAT Amritsar ruled that appeals filed against a deceased individual are null and void, following legal precedents and interpretations of relevant provisions of the Income Tax Act, 1961. The judgment highlighted that such appeals cannot be heard by the Tribunal, and no opportunity can be provided to the Revenue to rectify the defect of filing appeals against a deceased person.
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