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    <title>Income tax assessment against a deceased person invalid; Sections 292B and 292BB don&#039;t apply without legal representative&#039;s involvement.</title>
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    <description>Assessment proceedings against dead person - curable defect u/s 292B or not? - the legal representative of the deceased assessee submitted to the jurisdiction of the income tax authorities or in any way participated in the proceedings - Provision of section 292BB would not apply in cases where notices are gone to the dead assessee and the proceedings are started against a dead assessee - HC</description>
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