TMI BlogValidity assessment order when the assessee has expired during the pendency of the proceedings - There...Validity assessment order when the assessee has expired during the pendency of the proceedings - There is no illegality committed by the AO. He only committed an irregularity and it is settled position that wherever any irregularity crept in the proceedings, the proceedings itself cannot be declared void, rather irregularity deserves to be rectified. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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