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Income Tax - Highlights / Catch Notes

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Validity of Reassessment order passed against the dead person - ...

Income Tax

August 29, 2022

Validity of Reassessment order passed against the dead person - In this case, during assessment proceeding, assessee was alive, notices were served on him and he replied, but before passing of the order, assessee has passed away. So it is not the case that notices have not been served on assessee. This ground of appeal warrants no merit and is hereby dismissed. - AT

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