Revision orders u/s 263 - order passed against a dead person - ...

Court Invalidates Revision Order u/s 263 Issued to Deceased Without Notifying Legal Heir Per Section 159(3.

April 7, 2016

Case Laws Income Tax HC

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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Revision orders u/s 263 - order passed against a dead person - ...

Court Invalidates Revision Order u/s 263 Issued to Deceased Without Notifying Legal Heir Per Section 159(3.

April 7, 2016

Case Laws Income Tax HC

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