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2023 (6) TMI 975 - ITAT DELHIReassessment proceedings against dead person - whether curable defect u/s 292BB? - HELD THAT:- Notice u/s 143(2) under which jurisdiction was assumed by the assessing officer was issued to a non- existent/ dead person which is not allowed. Issuance of notice upon a dead person and non-service of notice does not come under the ambit of mistake, defect or omission. Consequently, Section 292B of the Act, 1961 does not apply to the present case. The purpose of issue of notice is to make the noticee aware of the nature of the proceedings. Once the nature of the proceedings is made known and understood by the assessee, he should not be owed to take advantage of certain procedural defects. That was the purpose behind the enactment of Section 292BB. It cannot be invoked in cases where the very initiation of proceedings is against a dead person AO exercised jurisdiction in erroneous way. The ground raised in this regard stands allowed.
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