Section 292BB is applicable to an assessee and not to a legal representative

 

Lalita Agarwal (Legal Heir Of Late Subhash Chandra Agarwal) vs Addl. CIT

Issue:  Applicability of section 292BB to a legal representative

Reliance was placed on the decision of hon’ble Delhi High Court in the case of Savita Kapila Vs. ACIT, that section 292BB of the Act, 1961 is applicable to an assessee and not to a legal representative. Section 292BB is in place to take care of contingencies where an assessee is put on notice of the initiation of proceedings, but who takes advantage of defective notices or defective service of notice on him. It cannot be invoked in cases where the very initiation of proceedings is against a dead person.