https://www.taxtmi.com/highlights?id=70525 Reassessment proceedings against dead person - whether curable defect u/s 292BB? - The purpose of issue of notice is to make the noticee aware of the nature of the proceedings. Once the nature of the proceedings is made known and understood by the assessee, he should not be owed to take advantage of certain procedural defects. That was the purpose behind the enactment of Section 292BB. It cannot be invoked in cases where the very initiation of proceedings is against a dead person - AT en-us Fri, 23 Jun 2023 11:27:15 +0530 Fri, 23 Jun 2023 11:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70525 Reassessment proceedings against dead person - whether curable defect u/s 292BB? - The purpose of issue of notice is to make the noticee aware of the nature of the proceedings. Once the nature of the proceedings is made known and understood by the assessee, he should not be owed to take advantage of certain procedural defects. That was the purpose behind the enactment of Section 292BB. It cannot be invoked in cases where the very initiation of proceedings is against a dead person - AT Highlights Income Tax Fri, 23 Jun 2023 11:27:15 +0530 https://www.taxtmi.com/highlights?id=70525