Tribunal held that the assessee had expired before passing the order under section\u00a0263\u00a0. This fact was evident from the order passed under section\u00a0143(3)\u00a0which was passed in the name of the legal representative of the late assessee. The Principal Commissioner passed order under section\u00a0263\u00a0on a dead person, which was invalid. In the order under section 263, the Principal Commissioner had set aside the assessment order passed under section\u00a0143(3)\u00a0read with section\u00a0263\u00a0, with a direction to redo the assessment. For initiation of reassessment proceedings, the Assessing Officer required to issue notice under section\u00a0143(2)\u00a0which the Assessing Officer had issued in the name of the dead person. Initiation of proceedings under section\u00a0143(2)\u00a0on a dead person was bad in law and made the assessment also invalid. The notice under section\u00a0143(2)\u00a0was issued on a dead person and the order under section\u00a0263\u00a0was also passed on a dead person. The notice under section\u00a0143(2)\u00a0was invalid and rendered the assessment made under section\u00a0143(3)\u00a0read with section\u00a0263\u00a0void ab initio.( AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 263 : Commissioner – Revision of orders prejudicial to revenue –
\n Notice of assessment and assessment order completed in name of legal representative \u2014 Issue of notice on late assessee and consequent assessment invalid \u2014 Revision is held to be in valid .[ S.143(2) , 143(3) ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14078","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3F4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14078","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14078"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14078\/revisions"}],"predecessor-version":[{"id":14079,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14078\/revisions\/14079"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}