Section 292BB of Income Tax Act shall not applicable if Assessee not Participated in Reassessment Proceedings: ITAT quashes Notice to Dead Person [Read Order]

Income Tax Act - Income Tax - Reassessment Proceedings - ITAT quashes notice to Dead Person - taxscan

The Delhi bench of Income Tax Appellate Tribunal (ITAT) quashed the notice issued to dead person and held that section 292B of the Income Tax Act, 1961 should not be applicable if the assessee has not participated in the reassessment proceedings. The income tax department issued notice of service under section 148 Income tax Act…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader