ITAT invalidates PCIT’s S.263 Revision Order Issued in Deceased Taxpayer’s Name Due to Procedural Lapses

The ITAT ruled that a revision order issued under Section 263 of the Income Tax Act against a deceased taxpayer was invalid due to procedural lapses. The case centered on the assessment of a deceased person’s tax liability, where the Commissioner of Income Tax (CIT) had issued a revision order despite the taxpayer being deceased. ITAT ruled that the revision order was flawed as it did not follow the proper procedures required under the law, especially in cases involving deceased taxpayers. This decision reinforces the necessity for tax authorities to adhere to procedural fairness and to ensure that such orders are legally valid and justifiable. The ruling highlights the significance of compliance with procedural norms in income tax assessments and revisions.