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Income Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Assessment against deceased/non existent assessee - it can be ...

Case Laws     Income Tax

December 26, 2023

Assessment against deceased/non existent assessee - it can be seen that the AO has passed the Assessment Order in the name of deceased person which is non-existent person and when the order passed on the non-existent person despite represented by the Legal Heir, the same cannot be curable under Section 292B. - AT

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