Revision orders u/s 263 - order passed against a dead person - If the Department had issued the notice...

Revision orders u/s 263 - order passed against a dead person - If the Department had issued the notice addressed to the legal heir himself, by taking recourse to Section 159(3), the deeming fiction could have been taken advantage of by the Department. It is too late in the day for the Department to take advantage of the same - HC .....

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