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Informative

Order Not Invalid Merely Because Passed in Deceased's Name; ITAT Restores Matter for Fresh Adjudication

Update / Judgement Date

16 Oct 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Financial Management

ITAT held that an order passed in the name of a deceased taxpayer is not invalid per se and restored the matter for fresh adjudication. This judgment emphasizes procedural fairness while ensuring substantive justice in tax proceedings.