2024 (8) TMI 429 - AT - Income Tax

Revision u/s 263 - assessment order was drawn in the name of a deceased individual - HELD THAT - As pointed out on behalf of the assessee, the assessment order was drawn in the name of Late Mr. Ramesh Chandra who was deceased at the time of framing of the assessment order on 17.10.2019. This being so, in the light of the judgments rendered in the case of Savita Kapila 020 (7) TMI 441 - DELHI HIGH COURT and Rajendra Kumar Sehgal 2018 (12) TMI 697 - DELHI HIGH COURT the assessment order framed in the name of deceased is apparently not sustainable in law. Consequently, the revisional action of a non-existent assessment order is not permissible in law. Thus, without going into the merits of the plea towards lack of prerequisites for the purposes of Section 263, we hold that the revisional action under challenge is outside the sanction of law. Appeal of the assessee is allowed.

Summary

The appeal was against a revisional order by the Principal Commissioner of Income Tax, Faridabad, under Section 263 of the Income Tax Act, 1961, concerning Assessment Year 2017-18. The assessment order was drawn in the name of a deceased individual, making it void ab initio. The Tribunal held that the revisional action on a non-existent assessment order is not permissible in law, and thus, the appeal of the assessee was allowed.