Revision Order u/s 263 of Income Tax Act Against a Deceased Person is Not Valid : ITAT [Read Order]

Revision Order - Income Tax Act -Income Tax- Deceased Person - ITAT - taxscan

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the revision order under section 263 of the Income Tax Act,1961 against a deceased person was invalid.  Hiraben Babubhai Patel Legal Heir of Babubhai Shankarbhai Patel, the appellant assessee appealed against the revision order passed by the Commissioner of Income Tax (Appeals) for…

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