2019 (8) TMI 1614

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..... ecision of the Division Bench of this Court in CIT vs. M.Hemanathan [ 2016 (4) TMI 258 - MADRAS HIGH COURT ] as well as in other judgments that if the proceedings has been initiated against a dead person, it would be a nullity, which aspect has not been taken note of by the authorities while passing the subsequent orders in original, as well as in the revision. If that be the case, it would be app .....

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..... or the Assessment Year 2009-10, the petitioner had informed the Deputy Commissioner of Income-Tax on 11.09.2013 about the fact that his mother had expired on 21.09.2009 and that after the partition, the Income-tax returns are being filed by the respective legal heirs of the deceased Pushparani Shanmuga Sundaram. The said letter was received by the Department on 16.09.2013. Thereafter, there has be .....

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..... ould be appropriate to direct the respondents to consider such a situation afresh. 3.In the light of the above observations, the impugned order passed by the third respondent No.NC W2(5)/14-15 dated 05.02.2015 and the impugned order C.No.217/11/PCIT-1/2015-16 dated 14.01.2016 passed by the first respondent, are hereby set aside and the matter is remanded back to the second respondent, who shall c .....

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