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TMI Blog2022 (9) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... t only acknowledged by hand receipt but also got reflected in the order dated 16th March, 2016 passed under Section 263 of the Act by the Principal Commissioner of Income Tax. It is thus stated that having full knowledge about the factum of the death of the deceased assessee, the authority had proceeded to pass an order against a dead person, which was thus a nullity in law. Since the issue whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 260A of the Income Tax Act, 1961 (for short the Act ) challenges the order dated 17 th March, 2017 passed by the Income Tax Appellate Tribunal B Bench, Mumbai (ITAT), whereby the Income Tax Appeal No. 2735/Mum/2016 fled by the Appellant for the assessment year 1996-97, came to be dismissed. 3. Learned Counsel for the Appellant during the course of argument stated that one of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and bad in law? The aforesaid prayer made by learned Counsel for the Appellant is allowed. Amendment be carried out to the memo of appeal forthwith. The re-verification is dispensed with. 4. Be that as it may, it appears that the assessee Ms. Ranjana Pala had expired on 22nd January, 2016, at Singapore. A copy of the death certificate issued by the authorities at Singapore which is on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present appeal, was not an issue which was raised or agitated before the Tribunal, but nevertheless has a direct bearing on the controversy, we deem it necessary to remand the matter to the Tribunal for a fresh consideration on this limited issue, keeping all other issues, which have been raised in the present memo of appeal, open. 6. Be that as it may, the matter is remanded to the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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