Section 292B could not cure the jurisdictional defect of issuing a notice to a non-existent person. The Delhi High Court in a write petition in the case of Late Sh. Lal Chand Verma (Through His Legal Heir) vs. Union of India & Anr. [W.P. (C) 8184/2023 & CM APPL. 31377/2023 (Stay)] quashed the reassessment…
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