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Income Tax - Highlights / Catch Notes

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Assessment proceedings against dead person - curable defect u/s ...

Income Tax

October 31, 2022

Assessment proceedings against dead person - curable defect u/s 292B or not? - the legal representative of the deceased assessee submitted to the jurisdiction of the income tax authorities or in any way participated in the proceedings - Provision of section 292BB would not apply in cases where notices are gone to the dead assessee and the proceedings are started against a dead assessee - HC

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