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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Penalty u/s 271E levied on the deceased person - The notice of ...

Case Laws     Income Tax

February 8, 2023

Penalty u/s 271E levied on the deceased person - The notice of penalty was served in the name of dead person; no notice was served on the legal heirs of the deceased assessee. Such notices issued in the name of dead person, is not curable even by applying provisions of Section 292B - AT

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