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Showing contexts for: nonexistent entity in Bhaveshbhai Gopalbhai Patel vs Income Tax Officer, Ward 3(3)(1) on 27 June, 2023Matching Fragments
5.6 The attempt on the part of the income tax authorities to start proceedings for assessment or re- assessment against the dead person is viewed not merely as procedural irregularity but it is stated as jurisdictional defect.
5.7 There cannot be an assessment against the dead person. As noticed above, the provisions of Section 292B of the Act are also not applicable and no assessment can be framed against a nonexisting entity or a person who has died."