https://www.taxtmi.com/highlights?id=59292 Reopening of assessment u/s 147 - notice issued to a non-existent company - Curable defect u/s 292B or not? - Respondents’ records would have indicated that Niraj Realtors ceased to exist and his predecessor/colleague has issued notice for the Assessment Year 2011-2012 alongwith the reasoning in the name of petitioner. - Therefore, the stand of respondent today that it was an error which could be corrected under Section 292B of the Act is not acceptable to this Court - HC en-us Thu, 19 Aug 2021 22:58:17 +0530 Thu, 19 Aug 2021 22:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59292 Reopening of assessment u/s 147 - notice issued to a non-existent company - Curable defect u/s 292B or not? - Respondents’ records would have indicated that Niraj Realtors ceased to exist and his predecessor/colleague has issued notice for the Assessment Year 2011-2012 alongwith the reasoning in the name of petitioner. - Therefore, the stand of respondent today that it was an error which could be corrected under Section 292B of the Act is not acceptable to this Court - HC Highlights Income Tax Thu, 19 Aug 2021 22:58:17 +0530 https://www.taxtmi.com/highlights?id=59292