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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Reopening of assessment - notice issued u/s 148 to the deceased ...

Income Tax

December 14, 2018

Reopening of assessment - notice issued u/s 148 to the deceased assessee - curable defect u/s 292BB - the absence of any provision in the Act, to fasten revenue liability upon a deceased individual, in the absence of pending or previously instituted proceeding, burden upon a legal representative cannot be imposed.

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