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ITAT mistakenly overturns assessment order despite legal heirs' participation; sections 292B and 292BB proceedings validated.
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....Reopening of assessment - assessment in the name of Legal representatives - validation of proceedings u/s 292B r.w.s. 292BB - The legal heirs participated in the assessment proceedings but never filed any reply on the merits of the issue - ITAT has wrongly set aside the assessment order.....