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Income Tax - Highlights / Catch Notes

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Reopening of assessment - Notice issued after assessee's death - ...

Case Laws     Income Tax

September 2, 2023

Reopening of assessment - Notice issued after assessee's death - Deceased/assessee had more than one legal heir - assessment order could not have been directed only against one legal heir - Matter remanded back to AO - AO will issue notice to the petitioners, and grant them opportunity to present their defense qua the merits of the case. - HC

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