Notice for Reopening Assessment u/s 147 Deemed Invalid; Section 292B Inapplicable for Procedural Errors Involving Deceased.

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....Reopening of assessment u/s 147 - notice against dead person - The legal representative not having waived the requirement of notice u/s 148 and not having submitted to the jurisdiction of the AO pursuant to the impugned notice, the provisions of section 292B of the Act would not be attracted.....