TMI BlogReassessment u/s 147 - notice issued against dead person - Proceedings under Section 159 of the Act can...Reassessment u/s 147 - notice issued against dead person - Proceedings under Section 159 of the Act can be invoked only if the proceedings have already been initiated when the assessee was alive and was permitted for the proceedings to be continued as against the legal heirs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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