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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Notice issued in the name of the dead person - the issuing of a ...

Case Laws     Income Tax

February 21, 2019

Notice issued in the name of the dead person - the issuing of a notice in the name of the wrong person is not a procedural and / or clerical error. Therefore, being a substantive defect, the notice cannot be saved by Section 292B

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