Reassessment proceedings against dead person - whether curable ...

Reassessment Notices to Deceased Individuals Are Invalid u/s 292BB of Income Tax Act.

June 23, 2023

Case Laws Income Tax AT

Reassessment proceedings against dead person - whether curable defect u/s 292BB? - The purpose of issue of notice is to make the noticee aware of the nature of the proceedings. Once the nature of the proceedings is made known and understood by the assessee, he should not be owed to take advantage of certain procedural defects. That was the purpose behind the enactment of Section 292BB. It cannot be invoked in cases where the very initiation of proceedings is against a dead person - AT

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Reassessment proceedings against dead person - whether curable ...

Reassessment Notices to Deceased Individuals Are Invalid u/s 292BB of Income Tax Act.

June 23, 2023

Case Laws Income Tax AT

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