Income tax assessment against a deceased person invalid; Sections 292B and 292BB don't apply without legal representative's involvement.

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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