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2023 (6) TMI 1288 - BOMBAY HIGH COURTReopening of assessment in the name of deceased assessee - Whether a curable defect u/s 292B? - HELD THAT:- The impugned notice for reopening the assessment was issued on a dead person. There are several judgments of different High Courts holding that the notice issued on a dead person or reopening of assessment of a dead person is null and void in law and the requirement of issuing a notice to a correct person is not merely a procedural requirement but a condition precedent for a notice to be valid in law. In the case of Principal Commissioner of Income Tax, New Delhi vs Maruti Suzuki India Ltd. [2019 (7) TMI 1449 - SUPREME COURT] the Apex Court has held that the notice issued and the order passed in the name of an old entity is bad in law and that such error was not curable u/s 292B of the Act as the same constitutes a substantive illegality and not a mere procedural violation. This Court holds that the notice and all consequential proceedings in the name of a deceased assessee are null and void - Decided in favour of assessee.
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