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Showing contexts for: nonexistent entity in Asst Cit 8(2)(1), Mumbai vs Siemens Information Processing ... on 31 July, 2019Matching Fragments
20. This Court rejected this argument, holding that "it [becomes] incumbent upon the Income Tax Authorities to substitute the successor in place of the said 'dead person'. Such a defect cannot be treated as procedural defect... once it is found that assessment is framed in the name of nonexisting entity it does not remain a procedural irregularity of the nature which could be cured by invoking the provisions of Section 292B of the Act." (Emphasis Supplied)