TMI BlogReopening of assessment - notice issued to the assessee long after he had passed away - legal heirs -...Reopening of assessment - notice issued to the assessee long after he had passed away - legal heirs - the provisions of section 292B of the Act would not be attracted and hence, the notice u/s 148 has to be treated as invalid. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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