2016 (5) TMI 1435

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..... n-existing entity/person goes to the root of the matter which is not a procedural irregularity but a jurisdictional defect as there cannot be any assessment against a dead person - no procedural irregularity of the nature which could be cured by invoking the provisions of Section 292B - Decided in favour of assessee. - ITA 341/2016, ITA 342/2016 - - - Dated:- 24-5-2016 - Justice S.Muralidhar An .....

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