Reopening of assessment u/s 147 - notice issued in the name of a ...

Income Tax

September 9, 2019

Reopening of assessment u/s 147 - notice issued in the name of a dead person - Not a curable defect u/s 292B - a case in which notice is issued to a dead person could be termed as nullity. It is something like a safeguard passing a decree against a dead person which cannot be executed through the legal representatives of the judgment-debtor. - HC

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Reopening of assessment u/s 147 - notice issued in the name of a ...

Income Tax

September 9, 2019

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