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2023 (6) TMI 269 - AT - Income TaxValidity of reopening of assessment - notice issued in name of deceased assessee - whether curable defect u/s 292BB? - HELD THAT:- Where notice seeking to reopen assessment was issued in name of deceased assessee, since she could not have participated in reassessment proceedings, provisions of section 292BB were not applicable to assessee’s case and as a consequence, impugned reassessment proceedings deserved to be quashed. It is pertinent to mention that in said judgement their Lordship speaking for Hon’ble jurisdictional High Court referred to its earlier judgement in the case of Vipin Walia [2016 (2) TMI 524 - DELHI HIGH COURT] held that the provision of section 292BB of the Act does not come in to play to rescue the reassessment proceedings in favour of the revenue. Decided in favour of assessee.
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