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.
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