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292B

B.P.Mundra > Income Tax > Cases Income tax > 292B

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  • ITAT AHMEDABAD on Mar 11, 2020 held that 148 Notice issed in ‎the name of dead person. One legal representative participated ‎in proceedings. Raised objection 1st time in appeal. It is ‎procedural mistake rectificable 292B to frame assessment in the ‎name of all legal heirs as per the provisions of law after issue of ‎notice u/s 148 to all legal representatives.‎

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