Tag Archives: Section 163

Order against dead person is nullity

Facts of the case For the assessment year 2009-10, the assessee’s case processed under scrutiny assessment  u/s 143(2). Thereafter, the Assessing Officer passed an order dated 23.6.2011, recomputing the income and ultimately arriving at the conclusion that an amount of Rs.57,162/- was due as refund by the Department to the assessee The assessee  died on 13.6.2013. The Commissioner… Read More »