CIT v. Jeppiar (2018) 409 ITR 511 (Mad.)(HC)

S. 260A : Appeal High Court-Abatement of proceedings- Death of assessee on 18-6-2016-Legal heirs not brought on record in spite of time given repeatedly to revenue-Proceedings abated.

Dismissing the appeal of the revenue, the court held that, death of assessee on 18-6-2016 and Legal heirs not brought on record in spite of time given repeatedly to revenue. The Department had not given necessary instructions to their counsel in spite of being aware of the demise of the assessee as early as on June 18, 2016. The appeals were to be dismissed as having abated.