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Showing contexts for: nonexistent entity in Nayanaben Harshadkumar Kayasth Lhs Of ... vs The Income Tax Officer, Ward 1(3)(1) on 23 December, 2024Matching Fragments
5.7 There cannot be an assessment against the dead person. As noticed NEUTRAL CITATION C/SCA/6052/2022 JUDGMENT DATED: 23/12/2024 undefined 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."