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

Notice to Deceased u/s 147 Invalid, Not Curable u/s 292B, Rules High Court.

September 9, 2019

Case Laws Income Tax HC

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 ...

Notice to Deceased u/s 147 Invalid, Not Curable u/s 292B, Rules High Court.

September 9, 2019

Case Laws Income Tax HC

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